October 31, 2022 8:00am – 9:50am Map & Directions 602-252-4144

Webcast: Revenue Recognition: Identifying the Contract and Performance Obligations


This course offers an overview of the principles of revenue recognition under FASB ASC 606, Revenue from Contracts with Customers, and addresses the first two steps of a five-step process for revenue recognition under this new standard. Step 1 deals with identifying a contract, including collectability, reassessment criteria and enforceable rights. Step 2 deals with identifying performance obligations in a contract, including distinct goods or services and combining contracts.


ASCPA Live Online Webcast
Phoenix, AZ 85034-6617

Registration Time



Non-CPA Staff:
Non-CPA Staff (100% club):
Non-CPA Staff (sole proprietor):
Accounting & Auditing


When you complete this course you will be able to:

  • Recognize principles of revenue recognition.
  • Recognize requirements for identifying a contract with a customer.
  • Recognize performance obligations.

Course Level



AICPA More With This Vendor

Designed For

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


Experience in the application of accounting standards.

Event Leaders

Eskin, William I.

Rating: 4.89

Bill is the owner of a consulting group, WIE, Inc., that provides assistance in various accounting and financial fields including construction contractors and real estate developers. Among the services provided include: profit enhancement, forensic & fraud investigations, and expert witness testimony in the areas of GAAP compliance, SSARS compliance, and GAAP compliance, specifically related to identifying and proving CPA malpractice.

Previously, Bill was the Director of Financial Analysis & Investigation for the world’s largest surety/fidelity operation. There, he provided financial and accounting assistance and advice to the underwriting and claims functions in addition to performing numerous forensic and fraud investigations related to employee theft and other defalcations.

Bill is an annual speaker at the AICPA National Construction Conference, numerous state CPA societies, as well as many organizations related to GAAP, GAAS, SAARS compliance, and numerous fraud and forensic issues. In addition, each year he assists in the authoring of the AICPA annual Construction Audit Guide Update and Construction Contractors Industry Developments.

Bill has recently authored and published numerous publications related to accounting, auditing, fraud, tax, and other issues.

On four separate occasions, Bill received an Outstanding Discussion Leader of the AICPA award and is a recipient of the AICPA 2014 Outstanding Discussion Leader Award

More With Eskin, William I.


  • Principles of revenue recognition
  • Steps 1 and 2 in the process for revenue recognition, identifying a contract and identifying performance obligations in a contract

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