Overview of guidance for revenue recognition. Dispositions of ASU No. 2014-09. Impact of the following updates: ASU 2016-08 (gross vs net), ASU 2016-10 (performance obligations and licensing), and ASU 2016-12 (targeted improvements and practical expedients).
Upon completion of this course participants will be able to
1. Describe the major dispositions of ASU No. 2014-09, ASU No. 2016-08, 2016-10 and 2016-12.
2. Identify the changes resulting from the abovementioned ASUs.
Instructional Delivery Method: Group Live
CPE Credits: 4
P. R. Field of Study: Accounting and Auditing
NASBA Field of Study: Accounting
Pre-requisite: Basic knowledge of revenue recognition accounting rules and procedures.
Advance Preparation: None
Date: June 11, 2018
Registration: 1:15pm - 2:00pm Seminar: 2:00pm - 6:00pm
Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner
Place: Club Rotario de Río Piedras
Cost: CPA & Foundation Members $56 Others $64
Additional Charges: Applications received after June 7, $8pp