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IFRS: Revenue Recognition (IAS 18 and IAS 11)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

This course focuses primarily on the criteria that must be satisfied in order to recognize revenue from a sales type transaction. This course also discusses how to measure the amount of revenue to recognize, and how to apportion revenue among multiple deliverables when a company sells a bundle of products.

In addition, revenue recognition under construction accounting is discussed.

This course covers the guidance in IAS 18 Revenue and IAS 11 Construction Contracts.

Objective:

  • Properly measure revenue under a variety of transactions
  • Apply the criteria for revenue recognition and identify those circumstances in which those criteria have or have not been met
  • Identify issues that may arise when applying the revenue recognition criteria to separately identifiable components of a single transaction
  • Apply the revenue recognition criteria for construction contracts

PREREQUISITE: None



Note: Accessible immediately after completing the purchase process on www.cpa2biz.com

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5

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IFRS: Revenue Recognition (IAS 18 and IAS 11)
CPE On-Demand
Product# 159738
Availability:Online Access 1 Year
For registered users only
Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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