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Renee Rampulla
Revenue Recognition
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Chapter 1 Revenue Recognition - The Need for Change Learning objectives
Background
Key point
Knowledge check
Subsequent developments
Key point
Scope and scope exceptions Within the scope of FASB ASC 606
Not-for-profit entities
Collaborative arrangements
Contracts partially within the scope of FASB ASC 606
Scope exceptions
Example 1-1 Scope and scope exceptions
Contract with a customer
Assessment
The core five principles
Key point
Knowledge check
Effective dates
Key point
Chapter 2 Identifying The Contract With a Customer Learning objectives
Overview
Key point
Key definitions used in this chapter
The difference between revenue and gains
Exercise 2-1
Knowledge check
How to identify a contract(s) with a customer
Key point
Enforceable rights
Collectability
Key point
Example 2-1 Mitigating credit risk
Facts:
Assessment
Conclusion
Key point
Exercise 2-2
1
Exercise 2-3
2
Exercise 2-4
3
Portfolio approach
Knowledge check
Reassessment
Example 2-2
4
Reassessing the criteria for identifying a contract
Facts
Conclusion
Knowledge check
Combining contracts
Knowledge check
Connected concepts: Practical point for management
Connected concepts: Practical point for small and medium-sized private companies
Notes
Chapter 3 Identifying The Performance Obligations in the Contract Learning objectives
Overview
Identifying the performance obligations in the contract
Promised goods and services identified in a contract
Key point
Example 3-1 Determining whether a customer received a material right/separate performance obligation
Determining whether shipping and handling activities are separate performance obligations
Connected concepts: Practical point for management
Accounting policy election
Knowledge check
Example 3-2 When goods or services are distinct
When goods and services are not distinct
Example 3-3 When goods and services are not distinct within the context of a contract with a customer
Example 3-4 Combining goods and services into one performance obligation
Connected concepts: Practical point for management
Connected concepts: Practical point for small- and medium-sized private companies
Knowledge check
Exercise 3-1
Exercise 3-2
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