Revenue Recognition - Intro and Application هذه الدورة تدرس باللغة الإنجليزية

تفاصيل الدورة

This revenue recognition course focuses on the four basic criteria that must be met to recognize revenue under current US GAAP for most companies and products:

• Evidence of an Arrangement
• Delivery or Performance
• Fixed or Determinable Price
• Collectibility

Much has been written as to what they are, but relatively little about how to apply them within a practical framework.  This course examines the four criteria and provides practical examples.  The course also covers common issues in the application of the four criteria and introduces aspects of the upcoming Topic 606 - Revenue from Contracts with Customers - and how current rules compare with the future rules of revenue recogntion.