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Revenue Recognition Fundamentals - How to Identify Performance Obligations (Course Id 2535)

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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 16 ||| Word Count: 6496 ||| Review Questions: 0 ||| Final Exam Questions: 5
CPE Credits : 1.0
IRS Credits : 0
Price : $12.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2535

Accounting, Revenue, Recognition, Fundamentals, Identify, Performance, Obligations, cpe, cpa, online course
Description :

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 606.       

Usage Rank : 23333
Release : 2025
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 15-Apr-2025
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - 2535

Keywords : Accounting, Revenue, Recognition, Fundamentals, Identify, Performance, Obligations, cpe, cpa, online course
Learning Objectives :

Course 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

Course Contents :

Chapter 1 - Revenue Recognition Fundamentals - How to Identify Performance Obligations

Course Learning Objectives

Course Overview

Introduction

Contract Identification

Identifying Performance Obligations

Promised Goods or Services

Review Questions

Post-Implementation Issues

Options and Material Rights

Pre-Production Activities

Product Warranties

Optional Purchases

Franchisor Considerations

Conclusion

Review Questions

Glossary of Key Terms

Click to go to: Revenue Recognition CPE | Revenue Recognition Courses
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