The "Revenue Recognition CPE Update: Evolving Issues 2025 (ONLINE EVENT: December 10-11, 2025)" conference has been added to ResearchAndMarkets.com's offering.

Stay updated with the latest on revenue recognition by attending the Annual Revenue Recognition Update conference! Since the introduction of ASC 606, companies have faced challenges in redefining revenue recognition practices. As best practices continue to evolve, several questions remain unanswered for businesses across various industries.

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 a detailed case study.

LEARNING OBJECTIVES:

• Review the latest changes in key areas
• Understand the big picture concepts from an SEC perspective
• See where your counterparts are getting stuck

By attending, you'll enhance your understanding of complex revenue recognition issues, ensuring your company's practices align with current standards. Don't miss this opportunity to gain a comprehensive overview of the implications of ASC 606 and its continuous evolution. Enhance your professional toolkit with the knowledge needed to navigate these challenging waters effectively.

Join us for a day filled with expert-led discussions, interactive sessions, and networking opportunities with fellow professionals seeking to refine their revenue recognition strategies. Prepare to return to your organization with actionable insights that will keep you ahead of the curve in this dynamic regulatory environment.

Register now to secure your spot at the forefront of revenue recognition excellence!

Conference Agenda:

DAY 1

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

Cases and Examples

• Areas of significant complexity and judgement
• Top causes of restatements
• Operational and business model changes
• Interaction with other guidance

ASC 606: Interactive discussion on a series of scenarios

• Selected practice areas: Revenue Customer, Contract Duration, Enforceable Rights, Performance Obligations, Replacement Rights, 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

DAY 2

Commissions: Deeper Dive

• Adoption of ASC 340-40, Other Assets and Deferred Costs - Contracts With Customers
• Provide a foundational understanding of identifying costs to be capitalized under ASC 340-40
• Provide a foundational understanding of how to amortize incremental contract costs
• Provide an overview of disclosure requirements

Revenue Recognition: Operational Issues

• Terms and conditions in contracts
• Contract Modifications
• Close Process

Disclosures

• Recent Trends
• Disaggregated revenue
• Reconciliation of contract balances
• Qualification of performance obligations
• Disclosure of significant assumptions
• Quantification of costs to complete a contract

Revenue Recognition: Fraud Issues

• Context
• Drivers of Rev Rec fraud
• Rev Rec schemes and how they were perpetrated and what the ultimate outcomes were
• How to best manage and or mitigate the risk of rev rec fraud

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 & Modernization

Conference Speakers

• Abby Cohen Deloitte, Senior Manager
• Keith Ma Effectus Group, Director of Technical Accounting
• Henry Wilson Deloitte, Manager - National Office Accounting and Reporting Services
• Miki Liu Deloitte, Manager - National Office Accounting and Reporting Services
• Brian Aubuchon Effectus Group, Director
• Aleks Zabreyko Connor Group, Senior Technical Partner
• Jesse Fillerup Connor Group, Partner - Technical Accounting
• Michael Kearney PwC, Director
• Jeff Griffiths PwC, Director
• Guido van Drunen, Retired KPMG PartnerGlobal Compliance Management and Response
• Dominic Mills Grant Thornton, Partner - Technology Industry
• Julie Dockins Grant Thornton, Audit Manager
• Hailey Oh Deloitte, Senior Manager

For more information about this conference visit https://www.researchandmarkets.com/r/b3k68r

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