Revenue Recognition CPE Update: Evolving Issues 2025

Start: Wednesday, December 10, 2025 8:45AM
End: Thursday, December 11, 2025 4:45PM

Get your annual revenue recognition update here! ASC 606 made a significant impact on the way most companies recognize revenues. Best practices continue to evolve and there are a number of areas where companies are still searching for answers. Bring your questions and scenarios.

This conference assumes you are already familiar with the five-step model. It will address the latest developments in key areas, significant changes, scope, disclosure and impacts. There will be plenty of examples and detailed case studies.

LEARNING OBJECTIVES:
Review the latest changes in key areas of complexity and judgement
Interaction with other guidance
See where your counterparts are getting stuck
REGISTRATION INFORMATION:
Cost: $545 (save $150 off the regular price of $695 if you register by November 7th).
This event will run 8:45-4:40p (Pacific Time) each day.

REGISTER NOW »

Register any one of three ways:
1. Register online using a credit card and click the orange button
2. Register by phone at (610) 789-3110 
3. Email your contact info to be invoiced to mtarman@acslive.com

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Agenda: DAY 1
8:45    11:00    Revenue Recognition: Past Issues and Emerging Trends
Where people are getting stuck within the five-step model
Price concessions
Modifying contracts
Customer options and material rights
Performance obligations - software industry considerations
Significant financing component
Principal-versus-agent considerations
Contract costs
Onerous performance obligations/contracts
11:00    11:15    Break
11:15    12:45    Cases and Examples
Areas of significant complexity and judgement
Top causes of restatements
Operational and business model changes
Interaction with other guidance
12:45    1:20    Lunch Break
1:20    2:40    Incremental Costs: Deeper Dive
Adoption of ASC 340-40, Other Assets and Deferred Costs - Contracts With Customers
Provide foundational understanding of identifying costs to be capitalized under ASC 340-40
Provide foundational understanding of how to amortize incremental contract costs
Provide an overview of disclosure requirements
2:40    2:50    Break
2:50    4:20    Impact on Internal Controls
Changes in Information and Related Data - Quality Needs
ASC 606 Internal Control Considerations
On-going ASC 606 Controls
Management Review Controls
Information Used in Controls (IUC)
IT-General Control Considerations
COVID-19 Impact on Internal Controls
SOX Optimization and Modernization
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Agenda: DAY 2
8:45    10:10    Revenue Recognition: Technical Update
Industry specific issues
Evolving issues
Practical examples
10:10    10:20    Break
10:20    12:15    ASC 606: Interactive discussion on a series of scenarios Part 1
Selected practice areas: Revenue Customer, Contract Duration, Enforceable Rights, Performance Obligations, Replacement Right, License Modifications, Measure of Progress, Contract Cost
Group will use polling to work through each question
Moderators from Connor Group will explain their recommended answers and explanations
12:15    12:50    Lunch Break
12:50    2:00    ASC 606: Interactive discussion on a series of scenarios Part 2
Selected practice areas: Revenue Customer, Contract Duration, Enforceable Rights, Performance Obligations, Replacement Right, License Modifications, Measure of Progress, Contract Cost
Group will use polling to work through each question
Moderators from Connor Group will explain their recommended answers and explanations
2:00    2:10    Break
2:10    3:10    Revenue Recognition: AI and Automation
Use Cases
How to take the first steps
Different automation options
3:10    3:20    Break
3:20    4:35    Disclosures
Recent Trends
Disaggregated revenue
Reconciliation of contract balances
Qualification of performance obligations
Disclosure of significant assumptions
Quantification of costs to complete a contract