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Revenue Recognition; A Complete Guide

$198.00
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Course access is prepared after purchase and delivered via email
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What does the Revenue Recognition course cover?

Revenue Recognition is covered here in 12 modules: Introduction to Revenue Recognition: Key concepts and definitions, ASC 606 and IFRS 15 Overview: Key differences between ASC 606 and IFRS 15, Step 1 - Identify the Contract: Definition of a contract, Case studies and examples and 9 more.

How do you approach Revenue Recognition step by step?

The work is sequenced in 12 stages. It starts with Introduction to Revenue Recognition: Key concepts and definitions, moves through ASC 606 and IFRS 15 Overview: Key differences between ASC 606 and IFRS 15 and Step 1 - Identify the Contract: Definition of a contract, Case studies and examples, and ends at Conclusion and Final Assessment: Summary of key concepts, Certificate of.

What is in Module 1 of the Revenue Recognition course?

Module 1 is Introduction to Revenue Recognition: Key concepts and definitions. It works through overview of revenue recognition principles, history of revenue recognition standards, importance of revenue recognition in financial reporting and 1 more. It sets the vocabulary the remaining 11 modules build on.

How is the Revenue Recognition course delivered?

The Revenue Recognition course is fully self-paced with immediate online access after enrolment. Access does not expire and future updates are included at no cost. It can be taken on any device, and a certificate of completion is issued by The Art of Service when you finish.

How much does the Revenue Recognition course cost?

The Revenue Recognition course is $199 as a one time payment. There is no subscription, no per seat licence and no hidden fee. Enrolment carries a 30 day satisfied or refunded guarantee, so it can be assessed in full before you commit.

Closely related courses: Revenue Recognition Toolkit, Revenue Recognition in Revenue Assurance Dataset, Revenue Recognition in Revenue Growth Management Kit, Revenue Recognition Standards for Senior Revenue.

More answers: what you get with every course, refund policy, all help answers.

Revenue Recognition: A Complete Guide



Course Overview

This comprehensive course provides a detailed understanding of revenue recognition principles and practices. Participants will learn how to apply the latest revenue recognition standards, including ASC 606 and IFRS 15, and receive a certificate upon completion issued by The Art of Service.



Course Features

  • Interactive and engaging learning experience
  • Comprehensive and up-to-date content
  • Personalized learning approach
  • Practical and real-world applications
  • High-quality content developed by expert instructors
  • Certificate upon completion issued by The Art of Service
  • Flexible learning schedule
  • User-friendly and mobile-accessible platform
  • Community-driven discussion forums
  • Actionable insights and hands-on projects
  • Bite-sized lessons and lifetime access
  • Gamification and progress tracking features


Course Outline

Module 1. Introduction to Revenue Recognition: Key concepts and definitions

  • Overview of revenue recognition principles
  • History of revenue recognition standards
  • Importance of revenue recognition in financial reporting
  • Key concepts and definitions

Module 2. ASC 606 and IFRS 15 Overview: Key differences between ASC 606 and IFRS 15

  • Introduction to ASC 606 and IFRS 15
  • Key differences between ASC 606 and IFRS 15
  • Effective dates and transition requirements
  • Impact on financial statements and disclosures

Module 3. Step 1 - Identify the Contract: Definition of a contract, Case studies and examples

  • Definition of a contract
  • Criteria for identifying a contract
  • Contract modifications and combinations
  • Case studies and examples

Module 4. Step 2 - Identify Performance Obligations: Distinct goods or services

  • Definition of a performance obligation
  • Criteria for identifying performance obligations
  • Distinct goods or services
  • Series of distinct goods or services

Module 5. Step 3 - Determine the Transaction Price: Significant financing component

  • Definition of the transaction price
  • Variable consideration
  • Constraining estimates of variable consideration
  • Significant financing component

Module 6. Step 4 - Allocate the Transaction Price: Expected cost plus margin approach

  • Allocation of the transaction price
  • Relative standalone selling price method
  • Adjusted market assessment approach
  • Expected cost plus margin approach

Module 7. Step 5 - Recognize Revenue: Recognition of revenue, Measuring progress toward satisfaction

  • Recognition of revenue
  • Satisfaction of performance obligations
  • Measuring progress toward satisfaction
  • Over time versus point in time recognition

Module 8. Additional Considerations: Returns and refunds, Warranties and guarantees

  • Warranties and guarantees
  • Returns and refunds
  • Repurchase agreements
  • Bill-and-hold arrangements

Module 9. Disclosure Requirements: under ASC 606 and IFRS 15, Disclosure of significant judgments

  • Disclosure requirements under ASC 606 and IFRS 15
  • Qualitative and quantitative disclosures
  • Disclosure of significant judgments
  • Disclosure of estimates and assumptions

Module 10. Implementation and Transition: Effective dates and deadlines

  • Implementation guidance
  • Transition requirements
  • Effective dates and deadlines
  • Practical tips for implementation

Module 11. Case Studies and Examples: Lessons learned and best practices

  • Real-world examples of revenue recognition
  • Case studies of companies implementing ASC 606 and IFRS 15
  • Analysis of financial statements and disclosures
  • Lessons learned and best practices

Module 12. Conclusion and Final Assessment: Summary of key concepts, Certificate of Completion

  • Summary of key concepts
  • Final assessment and evaluation
  • Certificate of Completion
  • Continuing education and support


Certificate of Completion

Upon completing the course, participants will receive a Certificate of Completion issued by The Art of Service. This certificate demonstrates mastery of revenue recognition principles and practices, and can be used to enhance career prospects and professional development.

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