Revenue Recognition 1/2 | External Financial Reporting Decisions Section A CMA USA Part 1 Episode 24

Описание: Episode 24: Revenue Recognition

This topic is highly testable in the External Financial Reporting Decisions (EFRD) section and must be clearly understood for exam success.

📌 Study Materials

🔗 Class Notes (Download PDF)
https://drive.google.com/file/d/1ioPo...

🔗 MCQ Practice Questions
https://drive.google.com/drive/folder...

⏱️ Chapters / Timestamps

00:00 – Introduction
02:33 – Contract Asset & Contract Liability
10:11 – Journal Entry of Contract Liability
12:31 – Five Steps to Revenue Recognition
14:09 – Identify the Contract
18:44 – Identify the Separate Performance Obligations in the Contract
19:14 – Determine the Transaction Price
22:55 – Allocate the Transaction Price to the Performance Obligations
23:42 – Recognize Revenue

👨‍🏫 About the Educator

RABEEH OVUNGAL, CMA USA
CMA USA Educator | EduCafia

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