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DTSTAMP:20260514T093648Z
DTSTART:20270526T200000Z
DTEND:20270526T211800Z
SUMMARY: Revenue Recognition Topic 606: Identify Performance Obligations Part II
DESCRIPTION: Properly identifying performance obligations is a critical step in the five-step revenue recognition model. It is a step that must be completed at the inception of the contract & prior to moving on to step three of the model. As discussed in segment one on performance obligations\, there are many types & variations of obligations & as such\, management will be required to utilize significant judgment when applying this step. However\, it is important that the judgment be supported by considerations of the proper factors.

The course further evaluates areas that impact performance obligations. We utilize multiple examples From various industries to illustrate the considerations that must be evaluated in line with both identifying performance obligations & allocating the transaction price appropriately\n 
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