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This CPE webinar is dedicated to Step Three of the revenue recognition model “Determine the Transaction Price”.
Previous CPE courses have outlined each of the individual five steps of the model and provided case examples. We have also developed two broad case study courses that cover scenario examples for each of the five steps. To focus directly on aspects within each step, individual courses have been created with multiple case scenarios that apply to the individual given steps.
This CPE Accounting course applies to Step Three – Determine the Transaction Price. It includes the many considerations companies must consider when determining the amount of consideration that should be included within the transaction price.
We review the concepts of variable compensation, explicit and distinct variability, consideration constraints, discounts, price concessions, and other elements that can impact how transaction price is determined and when it is recognized.
After taking this CPE webinar by Lynn Fountain you should be able to effectively apply your understanding of Step Three of the revenue recognition model to specific scenarios within your business. Each learning objective listed utilizes multiple examples from various industries to help interpret and practice the concept.
Have a look at Revenue Recognition Certificate Course, we have on our website authored by 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.
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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Pre-requisites
Advance Preparation
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
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MD
Dec 5th, 2023
Thumbs Up
MC
Mar 1st, 2024
informative and practical
JY
Mar 2nd, 2024
well put together
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