Educational Webcasts and Webinars

IN FOCUS: Revenue and Expense Recognition—Preparers and Auditors II

Date: Thursday, November 19, 2020

Time: 2:00–3:00 p.m. EST

Program Description: The Governmental Accounting Standards Board (GASB) is pleased to announce its Revenue and Expense Recognition webinar series for preparers and auditors of financial statements. This is the second of three webinars designed to cover the major areas included in the Revenue and Expense Recognition Preliminary Views issued by the GASB on June 16.

The areas that will be covered in this webinar focus on the revenue recognition proposals as follows:
  1. Relationship between conceptual underpinnings and recognition guidance proposals
  2. Relationship between categorization and recognition proposals for revenues
  3. Category A revenue recognition topics
  4. Category B revenue recognition topics.
Speakers: Paulina Haro, Supervising Project Manager; and Erin McKenzie, Project Manager.

Moderator:  David R. Bean, Director of Research and Technical Activities
At the end of this program, participants will be able to:
  1. Assess the major revenue recognition proposals in this project
  2. Understand how the proposed revenue recognition principles are applied to selected transactions.
Participants will have the opportunity to submit questions to the panelists during the webinar.

Delivery Method:  Group-internet based

Program Level: Basic

Program Prerequisites: None

Advanced Preparation Needed: None

Recommended CPE: 1.0 hour; final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course. Please note that credit is not provided for group viewing. Each participant must be registered separately and meet both polling and duration requirements as per NASBA.

Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by email as soon as possible if the course is cancelled for any reason.

Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact

Official National Registry of CPE Sponsors' Statement

The Financial Accounting Foundation/FASB/GASB is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

NASBA National Registry of CPE Sponsors—Sponsor License Number 107522

Texas Sponsor Number 000016