Course Details

Course name:

Revenue Recognition in Financial Statements

Course number:

1052N.05

Number of questions:

Review: 26
Final exam: 26

Prerequisite:

None

Course level:

Basic

Recommended CPE credit:

5 CPE Hours

Recommended study time:

5 Hours

Course format:

Interactive self study

CPE credit calculated as 100% of total study time (i.e. 50 minute hour)

Reference text:

•  SEC Staff Accounting Bulletin: No. 104– Revenue Recognition in Financial Statements

Free download: http://www.sec.gov/interps/account/sab104rev.pdf

81 pages

Course last updated:

March 3, 2005

Subject classification:

Accounting

Learning objective:

To understand the SEC guidance concerning the application of generally accepted accounting principles to revenue recognition in financial statements.