Revenue Recognition: Navigating Complexities and Compliance
Pelatihan ini dirancang untuk membantu profesional keuangan memahami dan mengimplementasikan prinsip-prinsip pengakuan pendapatan sesuai dengan standar akuntansi yang berlaku, seperti IFRS 15 dan ASC 606. Pelatihan ini mencakup berbagai skenario kompleks dan memberikan panduan praktis untuk memastikan kepatuhan dan akurasi dalam pelaporan keuangan.
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| Responsible | Administrator |
|---|---|
| Last Update | 08/14/2024 |
| Completion Time | 3 hours |
| Members | 1 |
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Introduction to Revenue Recognition3Lessons · 45 min
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Basic principles of revenue recognition
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Importance of accurate revenue reporting
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Overview of IFRS 15 and ASC 606
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Standards and Guidelines3Lessons · 45 min
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Five-step model of IFRS 15 and ASC 606
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Identifying performance obligations
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Determining transaction prices
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Complex Scenarios in Revenue Recognition3Lessons · 45 min
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Multi-element arrangements
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Licensing and royalties
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Variable consideration and constraining estimates
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Compliance and Regulatory Issues3Lessons · 45 min
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Internal controls and audit considerations
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Putting it all together: case studies
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Maintaining compliance in changing regulatory landscapes
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