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FASB ASC 606: Revenue from Contracts with Customers

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Event description

Over half of the time PCAOB inspectors are focused on revenue and revenue related accounts in their review of the auditor's workpapers.

This accounting CPE event provides CCS's observations related to these PCAOB inspections of revenue audit workpapers. The event also covers the details for the issuer of financial statements as to the accounting standards that are in place.

The core principle of the guidance in FASB ASC Topic 606 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

​This timely, two-hour CPE training event is designed for the accounting staff to assist them in reviewing their accounting policies and procedures in the revenue recognition area. It is also targeted at the auditor who will be working on engagement planning, staff training objectives, audit quality and workpaper management concerning revenue recognition.

Each attendee will receive 2 Auditing CPE Hours (YB). A certificate of completion will be provided.

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