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SUMMARY: Revenue Recognition Topic 606: Identify the Contract Part I
DESCRIPTION: On May 28\, 2014\, the Financial Accounting Standards Board (FASB) & International Accounting Standards Board (IASB) issued converged guidance on recognizing revenue in contracts with customers (ASC 606). The objective of the guidance is to establish principles to report useful information to users of financial statements about the nature\, amount\, timing & uncertainty of revenue From contracts with customers. The new guidance provides several benefits to financial statement users. 

This is one in a series of courses that outline the updated revenue recognition standard\n 
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