Revenue Recognition CPE Update: Evolving Issues on December 10-11, 2025 in San Jose, United States

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 [email protected]

 

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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

Time: 08:45 to 16:45