The new revenue recognition standard: a closer look 3

In this webcast, we cover requirements for Step 5 of the new revenue recognition model which include intellectual property, presentation and disclosure requirements.

Related topics

During the third webcast in this series, we will cover the following topics:

  • Key implications and requirements of Recognising Revenue When (or As) the Entity Satisfies a Performance Obligation (Step 5) of the new revenue recognition model
  • Key requirements included within the application guidance on licenses of intellectual property, including examples highlighting areas where questions have been raised
  • Presentation and disclosure requirements, highlighting areas that may require significant amounts of data and/or judgments by management


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