Checkpoint Learning

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Revenue Recognition Step 4  

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

ASU 2014-09 on revenue from contracts with customers was issued several years ago moving to a five-step model for recognition. Step 4 relates to the allocation of prices to performance obligations, which means it's closed related to Step 2, identifying performance obligations. This course looks at the impact of Topic 606 on allocating the price to performance obligations.

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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