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Revenue Recognition Step 5  

CATEGORY: Accounting & Auditing
  Nano Learning
0.2 CPE Credits
Level: Basic

Topic 606 moved revenue recognition from the earned and realized model to a 5 step process tied to transfer of control. Step 5 of this model looks at recognition of revenue. The entity must determine in step 5 if control is transferred at a point in time or over time in meeting the performance obligations. This course looks at step 5 and the determination of when to recognize revenue.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (

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