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Table of Contents
1 Cover
2 Chapter 1: Revenue Recognition - The Need for Change Learning objectives Background Knowledge check Subsequent developments Scope and scope exceptions The core five principles Knowledge check Effective dates
3 Chapter 2: Identifying The Contract With a Customer Learning objectives Overview Knowledge check Knowledge check Knowledge check Knowledge check Notes
4 Chapter 3: Identifying The Performance Obligations in the Contract Learning objectives Overview Identifying the performance obligations in the contract Knowledge check Knowledge check
5 Chapter 4: Determining the Transaction Price Learning objectives Overview Determining the transaction price Knowledge check Knowledge check Knowledge check Knowledge check Knowledge check Note
6 Chapter 5: Allocating the Transaction Price to the Performance Obligations in the Contract Learning objectives Overview Allocating the transaction price to the performance obligations in the contract Estimating the stand-alone selling price Knowledge check Knowledge check Knowledge check Notes
7 Chapter 6: Recognizing Revenue When a Performance Obligation Has been Satisfied Learning objectives Overview Recognize revenue when (or as) the entity satisfies a performance obligation Knowledge check Knowledge check Knowledge check Notes
8 Chapter 7: Special Considerations Under FASB ASC 606 Learning objectives Overview Licensing Recognizing revenue at a point in time or over time Knowledge check Warranties Knowledge check Principal versus agent Knowledge check Incremental costs of obtaining a contract with a customer Knowledge check Repurchase agreements Consignment arrangements Bill-and-hold arrangements Notes
9 Chapter 8: Presentation and Disclosure Requirements Under FASB ASC 606 Learning objectives Overview Other presentation matters Knowledge check Disclosures Knowledge check Knowledge check Notes
10 Chapter 9: Transition Guidance and Available Resources Learning objectives Transition methods and effective dates Knowledge check Available resources Knowledge