ONLINE – New GAAP Revenue Recognition Rules

2019 financial statements are subject to the most significant changes to accounting for revenue recognition in history. The new standards fundamentally alter the approach to recognizing revenue under U.S. generally accepted accounting principles (“GAAP”). Both accountants and readers of financial statements need to understand the new standards and how they vary from the old approach in order to make sense of financial reporting in the new era.

Learning Objectives:

•    An overview of the new five-step approach to revenue recognition
•    Distinguishing contracts with customers from other arrangements
•    Identifying performance obligations
•    Methods of allocating the purchase price to performance obligations
•    Determining the appropriate time to recognize revenue

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