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AICPA Governmental & Not-for-Profit Training Program 2020

GOV2036 - Revenue & Expense Recognition - What's Ahead? - Part 2

Oct 21, 2020 10:00am ‐ Oct 21, 2020 10:50am

Standard: $49.00


This session will dive into the Revenue and Expense Recognition Preliminary Views document. We'll discuss why the GASB has determined that there's a need to develop a comprehensive revenue and expense recognition model and describe some of the key provisions proposed in the document.

Learning Objectives:
  • Recognize the reasons the GASB is taking a comprehensive look at revenue and expense recognition.
  • Identify the GASB's preliminary views regarding a new approach for categorization of revenue and expense transactions.
  • Identify how certain common transactions would be analyzed under the preliminary model.


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