Revenue Recognition: The New Guidelines

Revenue Recognition: The New Guidelines
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Price: $44.99
Credits: 3
Prerequisite: None
Level: Overview
Model: JS036
Author: Delta Publishing
Average Rating: Not Rated
Fields of study: Accounting
Format: PDF


Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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On May 28, 2014, after years of deliberations, the Financial Accounting Standards Board (the FASB) and the International Accounting Standards Board (the IASB) jointly issued the Accounting Standard Update (ASU) No. 2014-09.  This new revenue recognition standard will replace virtually all revenue recognition guidance found in U.S. GAAP and IFRS, including the existing guidance found in Topic 605, Revenue Recognition.

 

The new revenue standard creates a single source of revenue guidance for all companies in all industries. This is a significant difference from the guidance used currently, which contains many instances of industry- or transaction-specific recommendations.  This course reviews many of the new provisions.

 

Field of Study

Accounting

Level of Knowledge

Overview

Prerequisite

General Accounting

Advanced Preparation

None

 

Click here for Course Objectives 

 

 

 

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