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Revenue from Contracts with Customers – Most Significant Changes to Revenue Recognition Financial Reporting Standards

1819-251 12/08/2018
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Revenue from Contracts with Customers – Most Significant Changes to Revenue Recognition Financial Reporting Standards

Overview of changes in revenue recognition concepts (ASU 214-09, Topic 606). Main implementation issues and challenges. Provisions which will result in substantive changes to practice. The five step model. Gross vs net revenue recognition. Contract-related costs. Consideration of intellectual property and warranties. Financial statement disclosures. Implementation guidance from the FASB and AICPA. Illustrative examples.

Objectives: Upon completion of this course participants should be able to:

  1. Describe the scope and most important changes introduced by Topic 606.
  2. Describe key implementation issues of ASU 214-09, Topic 606.

Instructional Delivery Method: Group Live

P. R. Field of Study: Accounting and Auditing

Pre-requisite: Basic course on Revenue Recognition (214-09).

Advance Preparation: None

Level: Basic

Date: December 8, 2018

Registration: 8:15am - 9:00am                            Seminar: 9:00am - 12:00pm

Instructor: Dr. José A. González Taboada, JD, CMA, CFM, CGFM, CIA, Professor, College of Business Administration UPR

Place: Colegio de CPA, Capital Center Building I, PH 2, Hato Rey


Materials: This course will be paperless and the materials will be distributed electronically.  Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 24 hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil".  On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control.  We reserve the right to refuse admission.  Space is limited.  Registration is subject to the available slots.  The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.

Créditos

Accounting and Auditing 3.00
Total3.00

Precio General
$ 54.00