Course Information

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Revenue Recognition: Service Deliverables
Author: CCH Editorial Staff

Description:

Although the U.S. economy was historically product-based, it has become increasingly service-based over time, with the switch from products to services especially pronounced in the past several decades. The number of businesses that offer services to the public is increasing and the range of services offered is broadening. The variety of services and billing methods ensures a large number of accounting questions related to the sales of services.

This course addresses some of these issues. It reviews the litany of existing authoritative literature related to general product sales, the general conditions for recognition and post-performance obligations. Examples of key points are provided, and excerpts from the financial statements of public companies are used to illustrate key concepts and judgments.

Course Details:
Price:  $45.00
Field of Study:  Accounting
Prerequisites:  Revenue Recognition: General Principles or equivalent knowledge
Level:  Intermediate
CTEC course number:  None
Course was last updated on:  06/02/2010
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Library:
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 2.00 CPE
National Registry Interactive 2.00 CPE
National Registry New Standards 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.