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This course addresses steps three and four in the five-step process for revenue recognition under FASB ASC 606, Revenue from Contracts with Customers. Step 3 deals with determining the transaction price, including refund liabilities, variable consideration, and accounting policy elections. Step 4 deals with allocating the transaction price to performance obligations in the contract including stand-alone selling prices, allocation of a discount and changes in the transaction price. 


Learning Objectives:

-Recognize requirements for determining a transaction price. 

-Recognize requirements for allocating a transaction price. 


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

This virtual seminar is being offered through our partnership with Midwest State CPA Societies. You will launch from your MyOSCPA learning center day of and be prompted to enter in name and state society at time of entering.

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