Identifying different distinct performance obligations

Jovani of Account2Things

Focusing in clarifying the criteria in determining the performance obligations on some complex revenue contracts

Subject 5: Revenue recognition principles

Fifth of 9 subjects in the 2022 PFRS Learning Journey webinar series.

Coverage of the virtual training<ul><li>Explicit and implicit benefits</li><li>Recognizing maintenance and service revenue</li><li>Recording installation, set up cost, delivery fee</li><li>Recording freebies, vouchers or loyalty points</li><li>Splitting promises for bundled goods &amp; services</li></ul>Course level: Intermediate

Order of the day<ul><li>09:00 to 09:30 AM – Join the virtual training early to sort any technical issues.</li><li>09:30 to 09:45 AM – Check-in QUIZ (5 True/False questions)</li><li>09:45 to 10:30 AM – Discussion and lecture</li><li>10:30 to 10:35 AM – Quick break</li><li>10:35 to 11:05 AM – Individual Activity (case study with 5 True/False questions)</li><li>11:05 to 11:15 AM – Debriefing of answers from Individual Activity</li><li>11:15 to 11:30 AM – Q&amp;A</li><li>11:30 to 12:00 PM – Final Quiz (8 True/False; 1 Multiple Choice; 1 Problem-solving questions)</li></ul>

Identifying different distinct performance obligations

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