Revenue Recognition in an Environment of Uncertainty
Total Credits: 2 including 2 Accounting - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing | Yellow Book
- Faculty:
- Jennifer Louis, CPA
- Course Levels:
- Basic
- Duration:
- 2 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
Applying Topic 606 in an environment of uncertainty can be especially challenging. This course will discuss the proper application of the revenue recognition model when facts and circumstances are changing.
Basic Course Information
Learning Objectives- Recognize challenges with judgments made in applying the revenue recognition model in uncertain times
- Apply appropriate accounting in accordance with Topic 606
Major Subjects
- Alternatives to adopting Topic 842
- Short-term lease and related-party leasing arrangements
- Identifying lease agreements under the new rules
- Proper treatment of lease incentives, leasehold improvements, and lease modifications
Course Materials
IMPORTANT_CPE Credit Instructions_Read Before Webcast_2025 Update (434.2 KB) | Available after Purchase |
Revenue Recognition in an Environment of Uncertainty Handout (1.2 MB) | Available after Purchase |
Glossary (22.1 KB) | Available after Purchase |
Faculty

Jennifer Louis, CPA Related Seminars and Products
President
EMERGENT SOLUTIONS GROUP
Jennifer has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of Training Services at AuditWatch, Inc., a highly respected training and audit process consulting firm later acquired by Thomson Reuters. Over her six years at AuditWatch, Jennifer served many roles. She began her career at AuditWatch as Vice President of Product Development. Jennifer also served as an instructor and consultant for the firm’s Audit Productivity Improvement Program (a comprehensive program enabling accounting firms to enhance audit quality and improve audit efficiency), as well as various other training courses. Later, Jennifer was primarily responsible for working with clients to design high-caliber, customized training programs. She led the Training Services Division, which includes AuditWatch University (“core-level” staff training for new hires to managers) and related offerings. She also co-authored the Guide to Value-Added Auditing (Thomson/Practitioners Publishing Company, Fort Worth, TX, July 2001).
Before joining AuditWatch, Jennifer was the Financial/Operational Audit Manager at AARP. While at AARP she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and trainings.
Jennifer was also an Audit Manager at Deloitte, in Washington, DC. During her five years with Deloitte, she was a frequent local and national instructor. Jennifer also served as an instructor for the firm’s national “Train the Trainers” program.
Jennifer graduated summa cum laude from Marymount University with a BBA-Accounting. She is currently a member of the American Institute of Certified Public Accountants (AICPA) and is licensed to practice accounting in the Commonwealth of Virginia and North Carolina.Contact Jennifer via email at jlouis@emergentgroup.net, or via LinkedIn
Dates
Wed, May 07, 2025 - 07:00am to 08:47am PDT
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Tue, May 20, 2025 - 04:00pm to 05:47pm PDT
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Wed, Jun 04, 2025 - 11:00am to 12:47pm PDT
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Sat, Jun 14, 2025 - 01:00pm to 02:47pm PDT
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Tue, Jun 24, 2025 - 07:00am to 08:47am PDT
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Thu, Jul 10, 2025 - 09:00am to 10:47am PDT
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Tue, Jul 29, 2025 - 11:00am to 12:47pm PDT
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Wed, Aug 06, 2025 - 01:00pm to 02:47pm PDT
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Thu, Aug 28, 2025 - 04:00pm to 05:47pm PDT
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Tue, Sep 09, 2025 - 09:00am to 10:47am PDT
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Wed, Sep 24, 2025 - 11:00am to 12:47pm PDT
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Thu, Oct 02, 2025 - 01:00pm to 02:47pm PDT
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Mon, Oct 20, 2025 - 07:00am to 08:47am PDT
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Sat, Nov 01, 2025 - 09:00am to 10:47am PDT
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Wed, Nov 26, 2025 - 11:00am to 12:47pm PST
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Thu, Dec 04, 2025 - 01:00pm to 02:47pm PST
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Mon, Dec 15, 2025 - 07:00am to 08:47am PST
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Tue, Dec 23, 2025 - 04:00pm to 05:47pm PST
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Thu, Jan 08, 2026 - 11:00am to 12:47pm PST
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Fri, Jan 23, 2026 - 01:00pm to 02:47pm PST
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Sat, Feb 14, 2026 - 07:00am to 08:47am PST
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Tue, Feb 24, 2026 - 09:00am to 10:47am PST
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Thu, Mar 12, 2026 - 11:00am to 12:47pm PDT
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Fri, Mar 27, 2026 - 01:00pm to 02:47pm PDT
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Wed, Apr 08, 2026 - 07:00am to 08:47am PDT
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Tue, Apr 28, 2026 - 04:00pm to 05:47pm PDT
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Thu, May 07, 2026 - 11:00am to 12:47pm PDT
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Sat, May 23, 2026 - 01:00pm to 02:47pm PDT
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Wed, Jun 03, 2026 - 07:00am to 08:47am PDT
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Tue, Jun 16, 2026 - 09:00am to 10:47am PDT
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Mon, Jun 29, 2026 - 11:00am to 12:47pm PDT
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For Anyonne responsible for preparing or attesting upon financial statements
Original Recording Date 04/2025
Course Developer EMERGENT SOLUTIONS GROUP
Date Added to Catalog 03/2025
Yellow Book Yes
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. 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: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.