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 Content preview:  Revenue Recognition Standard ASC 606 Registration is Open!
    Revenue Recognition Standard ASC 606 NASBA 2.0 for CPAs Live Webinar | Thu,
    February 22, 2018 | 100 minutes 1:00 pm ET | 12:00 pm CT | 11:00 am MT |
   10:00 am PT Read More Understand the New Guidance on Recognizing Revenue in
    Contracts with Customers [...] 
 
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.=
w3.org/TR/html4/loose.dtd"><html><head><meta http-equiv=3D"Content-Type" co=
ntent=3D"text/html; charset=3Dutf-8"><title>Revenue Recognition Standard AS=
C 606</title><style>body {margin: 10px 0; padding: 0 10px; background: #cec=
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t; } table {width: 100% !important;} .responsive-image img { height: auto !=
important; max-width: 100% !important; width: 100% !important; } }</style><=
/head><body style=3D"background: #cecece; color: #003366; font-size: 16px; =
margin: 0; padding: 0;"><table cellpadding=3D"0" cellspacing=3D"0" align=3D=
"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font-size:=
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<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; font-size: 25px; padding: 10px 10px 1px 10px; bord=
er-bottom: 2px solid #07456b;"><font style=3D"font-size:23px; line-height:3=
3px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuche=
t MS', Verdana, sans-serif"><em>Registration is Open!</em></font></td></tr>=
<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; font-size: 25px; padding: 10px 10px 10px 10px; bor=
der-bottom: 2px solid #07456b;"><font style=3D"font-size:44px; line-height:=
54px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuch=
et MS', Verdana, sans-serif"><strong>Revenue Recognition Standard ASC 606</=
strong></font> </td></tr><tr><td align=3D"center" style=3D"color: #ffffff; =
font-family: Calibri, serif; background: #07456b; font-size: 25px; padding:=
 10px; border-bottom: 2px solid #07456b;"><font style=3D"font-size:22px"><u=
>NASBA 2.0 for CPAs</u></font></td></tr><tr><td valign=3D"top" align=3D"cen=
ter" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family=
: Calibri, serif; padding: 10px 10px 10px 10px; line-height: 25px; font-siz=
e: 18px;"><strong>Live Webinar | <u>Thu, February 22, 2018</u> | 100 minute=
s<br>1:00 pm ET | 12:00 pm CT | 11:00 am MT | 10:00 am PT</strong></td></tr=
><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" =
style=3D"color: #003366; font-family: Calibri, serif; padding: 0 10px 10px =
10px; font-size: 18px; line-height: 35px;"><a href=3D"https://d38rqs2egh08o=
4.cloudfront.net/nuoroda/2611a7f8568a4e43e915ac2b9b75fb60/62222c08db20cc594=
0aa635f5f8651a1" style=3D"font-size:20px; background:#f05910; color:#ffffff=
; text-decoration:none; padding:3px; border-radius:5px;" rel=3D"2611a7f8568=
a4e43e915ac2b9b75fb60"><b> =C2=A0=C2=A0 Read More =C2=A0=C2=A0</b></a></td>=
</tr><tr><td style=3D"color: #003366; font-family: Calibri, serif; padding:=
 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>Understand =
the New Guidance on Recognizing Revenue in Contracts with Customers</strong=
><br><br>ASC 606=E2=80=94the accounting standard for recognizing revenue in=
 contracts with customers=E2=80=94took effect for most public companies in =
January 2018. Feeling behind?</td></tr><tr><td style=3D"color: #003366; fon=
t-family: Calibri, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#fff=
fff">Catch up by joining <strong>Samuel Monastra</strong> in a comprehensiv=
e overview of the guidance and how its principles will affect your reportin=
g on what the Financial Accounting Standards Board (FASB) terms "the nature=
, amount, timing, and uncertainty of revenue received from contracts with c=
ustomers."</td></tr><tr><td style=3D"color: #003366; font-family: Calibri, =
serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#ffffff">The guidance, =
co-issued back in May 28, 2014 by FASB and the International Accounting Sta=
ndards Board (IASB) and which goes into effect for non-public entities in 2=
019, is designed to be an improvement over previous Generally Accepted Acco=
unting Principles (GAAP) and International Financial Reporting Standards (I=
FRS) standards.</td></tr><tr><td style=3D"color: #003366; font-family: Cali=
bri, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#ffffff">Because r=
evenue is so key to all types of business decisions, it's important to get =
it right. It's "one of the most important measures used by investors in ass=
essing a company's performance and prospects," FASB notes. Yet, when it com=
es to contracts with customers, understanding the conditions under which to=
 recognize revenue can be tricky. This session will take you through each r=
equired step, from identifying your contractual obligations to determining =
and allocating the associate transaction price to performing technical anal=
ysis.</td></tr><tr><td style=3D"color: #003366; font-family: Calibri, serif=
; padding: 15px 15px 0px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>Se=
ssion Highlights</strong><p>After attending this session, you'll be able to=
:</p><ul><li>Understand the new revenue standard's 5-step application model=
</li><li>Identify the customer contract for revenue recognition purposes</l=
i><li>Identify the performance obligation for revenue recognition purposes<=
/li><li>Identify and determine the transaction price</li><li>Identify vario=
us revenue streams, and prepare technical analysis</li><li>Prepare the repo=
rting disclosures for the notes to the financial statements</li></ul></td><=
/tr><tr><td style=3D"color: #003366; font-family: Calibri, serif; padding: =
10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>NASBA Catego=
ry of Study: Accounting</strong><br><br><strong>Level: Basic</strong></td><=
/tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"3=
0" style=3D"color: #003366; font-family: Calibri, serif; padding: 10px 10px=
 10px 10px; font-size: 18px;"> <strong>Presenter: Samuel A. Monastra</stron=
g></td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" hei=
ght=3D"30" style=3D"color: #003366; font-family: Calibri, serif; padding: 0=
px 10px; font-size: 18px; line-height: 30px;"><a href=3D"https://d38rqs2egh=
08o4.cloudfront.net/nuoroda/823e6388976241a3664506bab18cdddf/62222c08db20cc=
5940aa635f5f8651a1" style=3D"font-size:20px; background:#f05910; color:#fff=
fff; text-decoration:none; padding:3px; border-radius:5px;" rel=3D"823e6388=
976241a3664506bab18cdddf"><b> =C2=A0=C2=A0 Register Now =C2=A0=C2=A0</b></a=
></td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" heig=
ht=3D"30" style=3D"color: #003366; font-family: Calibri, serif; padding: 10=
px 10px 15px 10px; font-size: 18px; line-height: 30px;">Use <strong style=
=3D" font-size:18px;">DK20</strong> to get <strong style=3D" font-size:18px=
;">$20</strong> off.<br>For group discounts, please call <strong><a href=3D=
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971566abb560f7be9926e">1-800-223-8720</a></strong>.</td></tr></table><table=
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tyle=3D"border-collapse: collapse; font-size: 11px; width: 600px; color: #0=
03366;"><tr><td style=3D"color: #000000; font-family: Calibri, serif; backg=
round: #cecece; padding: 10px 0;"><strong>Reference No.:</strong> EMLA2201<=
/td></tr></table><p align=3D"center"><font color=3D"#000000" size=3D"1" fac=
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