MYCPE ONE

Revenue Recognition (ASC 606) Training Program

Master new FASB Revenue Recognition requirements

certificate
2806

Enrollments

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Published on April, 2026
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Multiple

Qualifications 

32

Credits

32 Hours

Learning Duration

$299

Training Program Access

Overview

What You’ll learn

With the new Revenue recognition standard’s implementation, it is required for businesses to evaluate their process to align with the new five-step model requirements. This training utilizes a practical approach to facilitating the learning experience that allows professionals to adopt the new standards easily. It is attractive for all entities that deal in contracts with customers and professionals who desire to master revenue recognition.

Get Deeper Understanding of:
  • The five-step process of Revenue Recognition
  • Key components of each step of Revenue Recognition.
  • Critical approaches required to master Revenue recognition with practical examples.
  • Special scenarios and how it affected revenue recognition
Recommended For:
  • CPAs, CMAs, CFA, CVA, Accounts, and financial professionals who want to learn the new revenue recognition standard and its efficient implementation.
  • Professionals, business managers, and principals who desire to manage the requirements of the new Revenue Recognition standard.
  • Professionals and students who desire to master the new five-step revenue recognition standard process.
Resources included
  • Handout PDFs for every Module
  • Glossary/Key Terms for every Module
  • Q&A directly with instructors.

Courses

Revenue Recognition (ASC Topic 606): OverviewASC 606 Identifying the Contract - Part 1ASC 606 Identifying the Contract - Part 2ASC 606 Identifying Performance Obligations - Part 1ASC 606 Identifying Performance Obligations - Part 2ASC 606 Determining the Transaction Price - Part 1ASC 606 Determining the Transaction Price - Part 2Revenue Recognition (ASC Topic 606): Allocate the Transaction Price to Performance ObligationsRevenue Recognition (ASC Topic 606): Recognize RevenueRevenue Recognition (ASC Topic 606): Case Study Scenarios for Identifying the ContractRevenue Recognition (ASC Topic 606): Case Scenarios For Performance ObligationsRevenue Recognition (ASC Topic 606): Case Scenarios For Transaction PriceRevenue Recognition (ASC Topic 606): Case Scenarios for Allocating the Transaction Price and Recognize the RevenueASC 606 Application in Complex Business Situations - Part 1ASC 606 Application in Complex Business Situations - Part 2Revenue Recognition (ASC Topic 606): Disclosure RequirementsRevenue Recognition: Principles, Changes, and PracticesRevenue Recognition: Non-Software Deliverables, Vendor-Hosted Software, and Fee Impact
Course Title Time Credits Learning Format
2 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
On Demand (video)
  • To discuss the new revenue recognition core principles and the five-step revenue model.
  • To identify the impact of the new standard on various revenue concepts.
  • To analyze the impact of the standard on various industries.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To explore various criteria in the step “Identify the Contract” including - Approval/commitment of parties, Identification of rights of parties, Payment terms can be identified, The contract has commercial substance, and Collection is probable.
  • To identify when a contract modification requires a new contract or can be combined with the original contract.
  • To discuss the accounting for contract and non-contract modifications.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To explore the concept of revenue recognition related to performance obligations that may involve components such as Options to purchase additional goods/services, identifying material rights of additional goods/services, and shipping and handling charges of goods/services.
  • To identify and examine factors impacting performance obligations including Principal vs. agent status, Warranties, Options for additional goods and services, Non-refundable up-front fees, Stand-ready obligations, and Rights of returns.
  • To analyze examples from various industries to illustrate the considerations that must be evaluated in line with both identifying performance obligations and allocating the transaction price appropriately.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To identify the differentiation between distinct and non-distinct goods/ services.
  • To analyze how to measure progress over time and recognize revenue over time
  • To explore the processes used for intellectual property.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Chartered Financial Analyst (CFA) 1.5 PL Eligible
Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Chartered Financial Analyst (CFA) 1.5 PL Eligible
Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To explore the concept of revenue recognition related to performance obligations that may involve components such as Options to purchase additional goods/services, identifying material rights of additional goods/services, and shipping and handling charges of goods/services.
  • To identify and examine factors impacting performance obligations including Principal vs. agent status, Warranties, Options for additional goods and services, Non-refundable up-front fees, Stand-ready obligations, and Rights of returns.
  • To analyze examples from various industries to illustrate the considerations that must be evaluated in line with both identifying performance obligations and allocating the transaction price appropriately.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To discuss the concepts that contribute to the transaction price and considerations when evaluating transaction price.
  • To explore the concepts of variable consideration, variability constraints, and what constitutes implied variability. 
  • To identify methods to determine variable consideration.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Chartered Financial Analyst (CFA) 1.5 PL Eligible
Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Chartered Financial Analyst (CFA) 1.5 PL Eligible
Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To analyze how provisions that include a significant financing component impact transaction price and explore some examples of significant financing components.
  • To discuss how consideration payable to a customer impacts transaction price and explore examples of consideration payable to a customer.
  • To examine how sales-based or usage royalties impact transaction price and discuss some examples of sales-based and usage warranties.
2 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
On Demand (video)
  • To analyze step four of the revenue recognition model: Allocate the Transaction Price.
  • To explore the adjusted market assessment estimation approach, the expected cost-plus margin approach, the residual estimation approach, and examples thereof.
  • To inspect allocating discounts and discuss the variances between ASC 605 and 606.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To identify criteria – simultaneous receipt and consumption, creation or enhancement of an asset controlled by the customer, and to recognize revenue over some time alternative use asset.
  • To examine how to manage revenue satisfied at a point in time and the progress of performance obligations and properly recognize revenue.
  • To identify restrictions and principles for measuring progress.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To explore scenarios for identifying the contract, contract existence, and modifications. 
  • To discuss the scenarios for unpriced change orders, and contract combinations
  • To identify scenarios for modifications by applying the cumulate catch-up method.
2 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
On Demand (video)
  • To explore requirements behind step two of the revenue recognition standard “performance obligations”.
  • To identify differentiation between distinct and non-distinct goods/services with examples. 
  • To identify performance obligations for multiple scenarios like Distinct goods/services, Non-distinct goods/services, Intellectual property, and Bundled goods/services.
2 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
On Demand (video)
  • To identify considerations when evaluating transaction price. 
  • To explore the concepts of variable considerations, methods to determine variable consideration, and identify what constitutes implied variability.
  • To evaluate significant financing components, non-cash considerations, price concessions, and volume discounts. 
2 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
On Demand (video)
  • To explore important components such as various estimation approaches for determining SSP outlined by the standard, allocation of discounts between performance obligations, and concepts of variable considerations.
  • To examine methods for measuring progress towards completion of a project including input method and output method. 
  • To discuss the concepts of enforceable right of payments and components necessary when a right of return exists. 
2.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2.5 CPE Approved
Accounting for CIPM 2.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2.5 CPE Approved
Accounting for CIPM 2.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2.5 CPE Approved
On Demand (video)
  • To explore step one “Identify the Contract” and identify solutions to exercises for step one.
  • To review step two “Performance Obligations” and identify solutions to exercises for step two.
  • To analyze step three “Determine the Transaction Price” and identify solutions to exercises for step three.
2.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2.5 CPE Approved
Accounting for CIPM 2.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2.5 CPE Approved
Accounting for CIPM 2.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2.5 CPE Approved
On Demand (video)
  • To explore step one “Identify the Contract” and identify solutions to exercises for step one.
  • To review step two “Performance Obligations” and identify solutions to exercises for step two.
  • To analyze step three “Determine the Transaction Price” and identify solutions to exercises for step three.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Accounting for CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To explore the need for robust disclosure requirements with reference to components of contract balances, components of performance obligations, components of significant judgments, and components of the transaction price. 
  • To examine assets recognized from costs to obtain or fulfill a contract that must be disclosed. 
  • To discuss components that must be reported in interim reporting. 
2 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 2 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 2 CPE Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 2 CPD Eligible
Accounting for Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Accounting for Internal Audit Practitioner (IAP) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
Accounting for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Accounting for CIPM 2 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
On Demand (video)
  • To review the changes to the revenue recognition process and basic principles of revenue recognition for software and technology and companies that deal in this industry. 
  • To discuss the five-step process of revenue recognition using software and technology as an example.
  • To analyze the practices involving revenue recognition and accounting for costs of computer software.
1.5 Hours
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Chartered Financial Analyst (CFA) 1.5 PL Eligible
Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 1.5 CPE Eligible
Financial Reporting for Certified Management Accountants (CMA) 1.5 CPE Eligible
Certified Valuation Analyst (CVA) 1.5 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 1.5 CPD Eligible
Chartered Financial Analyst (CFA) 1.5 PL Eligible
Certified Government Financial Manager (CGFM) 1.5 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 1.5 CE Eligible
Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 1.5 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
CIPM 1.5 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
On Demand (video)
  • To explain how to account for non-software deliverables in an arrangement containing more-than-incidental software.
  • To review the applicability of the guidance when licensed software is hosted by the vendor.
  • To analyze how up-front fees impact revenue recognition, inspect how future discounts impact revenue recognition.

* Disclaimer: Before attending any course, please verify that the credit details align with your qualification requirements. This certificate is designed to help you acquire new skills and knowledge, which may or may not fulfill specific compliance criteria. While we have made every effort to ensure our courses adhere to compliance standards, we recommend reviewing the details to confirm applicability for your needs.

Instructors

Lynn Fountain

Lynn Fountain

Owner, Lynn Fountain Consulting and Training

Lynn Fountain has over 39 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance.  Lynn has held two Chief Audit Executive (CAE) positions for international companies.   In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees.  The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.

Ms. Fountain is currently engaged in her own consulting and training practice.  She has successfully executed on several consulting assignments spanning areas of accounting, risk, ERM and internal audit.  She is a highly sought-after trainer and international speaker and has produced hundreds of courses delivered through seminars, conferences and on-demand training.  She is the author of three separate technical books.  

  • Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations”.
  • Leading the Internal Audit Function
  • Ethics and the Internal Auditor’s Dilemma

Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials. 


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Frequently Asked Questions

The Revenue Recognition (ASC 606) Training Programcovers a vast variety of topics to help you master the new FASB requirements. It provides an overview of Revenue Recognition ASC 606 and discusses principles and five-step revenue model. It shares the impact of the new standard on various concepts related to revenue recognition across various industries. It also covers identifying contracts, performance obligations, and transaction prices with examples. It covers various case scenarios to help provide a hands-on experience. It covers disclosure requirements, COVID implications, and the role of software and technology that influences revenue recognition.

Covering the vast area of topics to understand ASC 606, the Revenue Recognition (ASC 606) Training Program provides examples and an understanding of various parts of its implementation. It provides a key understanding of the five-step model and case scenarios to implement the application of the new FASB requirements of ASC 606. It provides you an opportunity to successfully implement ASC 606 with disclosure requirements, special implications like COVID, and the role of software and technology. Thus, the Revenue Recognition (ASC 606) Training Program provides a good opportunity to master the FASB requirements of Revenue Recognition as per ASC 606.

The Practical Training Programs is created by qualified and experienced instructors. MYCPE ONE’s Practical Training Programs includes self-study courses, most of which are delivered as on-demand videos. These self-study video courses may be recordings of live presentations converted into on-demand format.

You can complete the Programs at your own pace. There is no limit on the number of exam attempts, so if you do not pass on the first attempt, you may retake the exam without any restrictions.

After completing each Programs within this Practical Training Programs , you can download a certificate showing the course title and number of hours completed. Certificates and study records are stored for life and can be accessed at any time. These certificates serve as valid proof of continuing education credits and may also be used as an additional designation.

Once registered, you will have full access to all courses included in the Practical Training Programs . The self-study format allows you to access materials online 24/7 and study at your own pace.

As per NASBA guidelines, you have one year from the date of purchase to complete each self-study course. After completing the course, you may take the final exam at any time and receive CPE credit instantly. The exam can be retaken multiple times at no additional cost.

Each Programs requires a minimum passing score of 70% on the final exam. Multiple attempts are allowed.

Our video player tracks and stores your watch time, which is displayed in the progress bar. Do not fast forward or manually move the progress bar, as the system will not capture your watch time if you do so. You may pause and resume the video at any time, and playback will continue from where you left off.
To complete a self-study course, you must:
1. Watch the entire video (100% completion).
2. Answer all review questions correctly. Review questions are located at the bottom of the same page as the video.
3. Once the video and review questions are completed, the Final Quiz will unlock. You must score at least 70% to earn CPE credit. Multiple attempts are allowed.
4. After completing the Review and Final Quiz, you can download your certificate from the “My Certificates” section. Ensure that multiple file downloads are enabled in your browser.
5. Certificates can be downloaded individually from your account or as a consolidated certificate from the package page.


A self-study course is a recorded video. If the course is a recording of a live session, polling questions may appear on the screen. You do not need to answer these polling questions. Do not fast forward the video, as doing so may prevent the system from tracking your watch time, requiring you to rewatch the video.
To unlock the final quiz, you must complete the entire video and answer all review questions correctly. Once unlocked, you must score at least 70% on the final quiz to qualify for credit. Multiple attempts are allowed for both review and final quiz questions.
If the issue persists, please email support@my-cpe.com or contact our support team via live chat.

The evaluation form is sent within 24 hours after you pass the final quiz with a minimum score of 70%. The evaluation form is available only to attendees who remained logged in until the end of the course and answered all polling questions.

MY-CPE LLC is PCI-compliant. MYCPE ONE uses Stripe, a secure payment gateway that meets PCI-DSS compliance standards, ensuring all payment details are protected through SSL encryption. Once you have registered for a package and completed payment, refunds are not provided unless you are unable to access the courses.