Course Overview
This course provides an overview of the second step in the revenue recognition process – the identification of performance obligations.  This includes a discussion of key definitions and considerations along with the detailed accounting guidance from ASC Topic 606.  This course incorporates excerpts from the FASB’s basis for conclusions as well as post-implementation information provided by the FASB from its comprehensive Q&A Publication.       
Learning Objectives
Upon completion of this course, you will be able to:
•    List the five steps involved in the new revenue recognition model
•    Recognize the criteria involved in identifying performance obligations
•    Identify post-implementation issues and considerations provided by the FASB

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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