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2016 FASB Updates to Revenue Recognition  

CATEGORY: Accounting & Auditing
COURSE ID: CLFTLR, VERSION 2.00
(899)
Online & Mobile, Download
1 CPE Credits
Level: Basic

Paul Munter, PhD, CPA, reviews ASU 2014-09 on revenue recognition, as well as the recent updates to that guidance provided by the FASB. The updates in ASU 2016-08 (gross versus net), ASU 2016-10 (performance obligations and licensing), and ASU 2016-12 (targeted improvements and practical expedients) are all included and the impact of those updates on the initial guidance is considered. Other than the guidance covered within this program, no additional major changes are expected related to recognition and measurement prior to the effective date of the Topic 606 on revenue recognition.

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