IFRS 15 - Revenue Recognition

Instructor: AICPA

Format

Course - Online

Level

Basic

Duration

2.5 hours

In addition to outlining the five steps for revenue recognition, this course provides guidance on how to account for transactions and arrangements unique to revenue recognition, including warranties, bill-and-hold arrangements, sales returns and allowance, principal versus agent relationships, and consignments.

Learning outcomes

Learning outcomes: Recognise revenue-related financial statement fraud schemes
Recognise revenue-related financial statement fraud symptoms
Identify methods to actively search for revenue-related financial statement fraud symptoms

£39.00 (CIMA members only)

£49.00

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Product information

Overview

Financial statement fraud continues to plague businesses globally.

It is imperative that finance professionals stay current on the common fraud schemes and best practices to uncover fraud.

This course defines financial statement fraud, the auditor’s responsibilities for fraud and a framework for detecting fraud.

Topics discussed:

Fraud
Financial statement fraud
Auditor responsibility
Detection

Who should take this course?

Accountants, auditors, and finance professionals in public practice and industry seeking an understanding of the latest revenue recognition guidance issued by the IASB

Professional development

This Course - Online offers 2.5 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study:	Accounting
Prerequisites:	None
Programme level:	Basic
Duration:	2.5 hours
Format:	Course - Online
Access:	This is a digital product. You will have access to the content for a year after purchase date.

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