Checkpoint Learning

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Revenue Recognition Step 1  

CATEGORY: Accounting & Auditing
  Nano Learning
0.2 CPE Credits
Level: Basic

Under the guidance issued by the Financial Accounting Standards Board in 2014 the revenue recognition literature moved from over 100 pieces of literature to a single new topic in the Codification, Topic 606. Under this new guidance we've moved from a realization model to a transfer of control model. In this course, we look at Step 1 of the guidance-identifying the contract.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (

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