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Revenue Recognition: Presentation and Disclosure
Accounting & Financial Reporting

Revenue Recognition: Presentation and Disclosure

Jump into the presentation and disclosure requirements under FASB ASC 606. Disclosure illustrations will also be shared in this webcast.

$65 - $76
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Mar 28, 2023

NASBA Field of Study




CPE Credits



Renee Rampulla


3 months

Product Number


 Business & partner 
Product Details

What are the Presentation and Disclosure Requirements under FASB ASC 606, Revenue from Contracts with Customers?

In this webcast you will learn:

  • Presentation requirements for contract assets and contract liabilities under FASB ASC 606
  • Disclosure requirements for disaggregation of revenue, significant judgments
  • How to determine the transaction price and the amounts allocated to performance obligations

Disclosure illustrations will be shared.

Key Topics

  • Statement of financial position
  • Disclosures
  • Disaggregation of revenue disclosures
  • Disclosure of contract balances
  • Performance obligations disclosures
  • Disclosure of significant judgments
  • Disclosures for determining the transaction price and the amounts allocated to performance obligations
  • Disclosure illustrations

Learning Outcomes

  • Identify the presentation requirements described in FASB ASC 606 for contract assets and contract liabilities
  • Identify types of disclosure requirements described in FASB ASC 606

Who Will Benefit

  • Accountants and finance professionals in public practice, industry and academia who need an update on the latest revenue recognition guidance
Credit Info
CPE Credits
NASBA Field of Study
Experience in the application of accounting standards
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
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Contact us
Renee Rampulla
Renee Rampulla, CPA CGMA has over 30 years of professional experience. She writes and lectures on technical accounting and auditing issues. Renee has extensive experience in the auditing of public and privately held entities ranging from the manufacturing and service sectors, to financial services. She was a partner in a regional accounting firm in the northeast in charge of the firm’s accounting and auditing practice and their quality control group. She is the founder of Rampulla Advisory Services, LLC. Her clients include nationally recognized professional organizations, accounting firms, companies, publishers and others. By devoting several years of her career at both regional and Big Four accounting firms Renee accumulated a wealth of technical and practical knowledge. In addition, while working for the American Institute of Certified Public Accountants (AICPA), she performed professional ethics investigations; worked closely with senior technical committees; presented technical guidance before standard setters; and authored and updated several AICPA publications. Renee Rampulla is a frequently requested speaker and is an instructor and author of several continuing professional education (CPE) courses for the AICPA, the New York State Society of Certified Public Accountants’ (NYSSCPA) Foundation for Accounting Education (FAE), and other organizations, covering a variety of FASB and IFRS accounting guidance along with private and public company auditing standards. She has taught over 800 CPE courses. She is a five time recipient of the AICPA’s Outstanding Instructor Award and a recipient of the 2016 New Jersey Society of CPAs “Women of Note”. Renee Rampulla is a current member of AICPA Council and the AICPA’s Ethics Enforcement Committee. She has served as Vice President of Professional Issues for the NYSSCPA, is a past member of the NYSSCPA Executive Committee and former NYSSCPA Director at Large board member. Renee Rampulla also served as the chair of the NYSSCPA’s Professional Ethics Committee from 2015 – 2017, and in 2018 was the President of the NYSSCPA’s Staten Island Chapter. Previously she served in the capacity of several leadership positions for the NYSSCPA Staten Island chapter, including chapter Vice President. She is a member of the NYSSCPA’s Financial Accounting Standards Committee and Professional Liability Committee and a past member of the International Accounting and Auditing Committee. Renee chaired the NYSSCPA’s 2014 Nominating Committee and was a recent member of that committee in 2021. She has served on the New Jersey Society of CPA (NJCPA) Audit Committee from 2015 - 2018; was the 2012 – 2014 Chair of the NJCPA Accounting and Auditing Standards Interest Group and previously served as the 2011-2012 Vice-Chair. She has also served as co-chair of the NJCPA Accounting Standards and IFRS sub-committees of the Accounting and Auditing Standards Interest Group. Renee Rampulla currently chairs two NYSSCPA Task forces; the CPA Evolution Task Force and the CPA Exam Task Force. She also serves as the current issues chair of the National Conference of CPA Practitioners.

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Revenue Recognition: Presentation and Disclosure
Mar 28, 2023
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Mar 28, 2023
4pm5pm GMT
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