Self-Study: Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
Available Until
Self-Study
2.0 Credits
Member Price $40.00
Non-Member Price $50.00
Overview
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes distinguishing between recognizing revenue over time versus at a point in time as well as principal versus agent considerations.
Highlights
- Measuring Progress
- Output Methods
- Input Methods
- Factors Supporting Principal Conclusion
- Factors Supporting Agent Conclusion
- Mixed Conclusion (Both Principal and Agent)
Prerequisites
None
Designed For
Professionals interested in revenue recognition under ASC 606
Objectives
- Identify factors that influence the determination of control transfer in a contract
- Recognize implications of transferring control over time versus at a specific point in time
- Determine the si
Preparation
None
Notice
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Non-Member Price $50.00
Member Price $40.00