December 30, 2025


Webcast Replay


4 CPE

Interpreting the FASB Revenue Recognition Standard: What All CPAs Need to Know

December 30, 2025
Webcast Replay
4 CPE

Interpreting the FASB Revenue Recognition Standard: What All CPAs Need to Know

Learning Objectives

  • Identify principles and requirements of revenue recognition.
  • Identify requirements for identifying a contract with a customer.
  • Determine performance obligations.
  • Identify requirements for determining and allocating a transaction price.
  • Identify special considerations for implementing FASB ASC 606 and FASB ASC 340-40.
  • Identify financial accounting and reporting requirements.

Major Topics

  • Revenue recognition overview
  • Identifying the contract with a customer and performance obligations
  • Transaction price

CPE Credits Available

4 CPE
4
Accounting

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting and Auditing; Accounting & Auditing

Prerequisites

Experience in application of accounting standard

Advanced Preparation

None

Intended Audience

Accountants in public practice, industry and academia who need an update on the latest revenue recognition guidance

Provider

AICPA

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