Now that you’ve been introduced to the 5-step model within ASC 606, Revenue from Contracts with Customers, it’s time to take your learning to the next level! In this CPE-eligible, eLearning course (0.5 CPE), we dive into step 2, identifying performance obligations. In step 2, an entity must first identify any promised goods and services within a contract and then determine which of those goods and services are separate performance obligations. Why is identifying performance obligations so important? Because it determines when and how much revenue should be recognized by the entity for each performance obligation! In this online course, we cover the process of identifying a contract’s performance obligations, including important considerations and application guidance within ASC 606 related to step 2. This is the third course in our 7-part revenue recognition training series. Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/internal/view/elearning/231/revenue-identify-performance-obligations-step-2-of-asc-606 Learn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out …
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