Revenue: Miscellaneous Topics 2024
2.00 Credits
Member Price $89
Non-Member Price $119
Overview
This course, the last in a three-course series, concentrates on the remaining topics in ASC Topic 606, Revenue from Contracts with Customers, such as disclosures along with ASC Topic 340-40, Other Assets and Deferred Costs. The course also reviews and discusses pertinent note disclosures from several publicly traded companies across several industries. Be sure to register for all three parts of this series: Revenue: The Five Steps-Topic 606-10 Revenue: Special Implementation Guide-Topic 606-10-55 Revenue: Miscellaneous Topics
Highlights
- FASB ASC 606, Revenue from Contracts with Customers
- FASB ASC 340-40. Other Assets and Deferred Costs
- All recently released updates to ASC Topic 606
Prerequisites
Revenue: The Five Steps and Revenue: Special Implementation Guide
Designed For
CPAs, auditors, consultants, and financial and managerial professionals.
Objectives
- Explain the objective of disclosures under ASC Topic 606
- Explain the elections available to nonpublic entities regarding disclosures under ASC Topic 606
- Illustrate, measure, present and disclose other assets and deferred costs relating to ASC Topic 606
- Review excerpts from a selection of public companies' revenue disclosures
Preparation
None
Leader(s):
Leader Bios
Bobbe Barnes, AICPA
Bobbe Barnes is an educator and consultant with many years of professional experience in IFRS, US GAAP, and certification training around the world. She recently completed nine years overseas working in emerging economies, where she led the team that developed the Certified International Professional Accounting certificate program, comprising training courses and examinations. Bobbe has worked in many countries and regions including the USA, Africa, Central & Eastern Europe, Central Asia, Mongolia, Russia, Ukraine, Middle East, and Far East including China, Indonesia, Malaysia, Thailand, and South Korea. Bobbe is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA), and a Certified Government Financial Manager (CGFM). In addition, she is active in the Institute of Management Accountants, having served on the Board of Directors and the standing Committee on Ethics.
Just recently she was a keynote speaker at the International Accounting and Auditing Conference in Tashkent, Uzbekistan, and a speaker at the fifth annual Middle East IFRS and Accounting Summit in Dubai, where she also conducted a full day workshop on Financial Instruments.
Non-Member Price $119
Member Price $89