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Disclosure Requirements - Rev Rec, Leases, Business Combinations, CECL & Segments ON DEMAND

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2.0 Credits

Member Price $58.00

Non-Member Price $67.00


This course provides an overview of the financial statement disclosure requirements related to several of the key accounting areas within U.S. GAAP. This includes disclosures related to revenue from contracts with customers, lease transactions, business combination transactions, current expected credit losses, as well as segments. Information presented in this course is primarily sourced from the FASB Accounting Standards Codification (ASC).


Revenue Recognition Disclosures. Contracts with Customers. Contract Balances. Assets Recognized from Costs to Obtain or Fulfill a Contract. Business Combinations Disclosures. CECL Disclosures - Assets Measured at Amortized Costs. CECL Disclosures - Available-for-Sale Debt Securities. Segment Reporting Disclosures.



Designed For

CPAs, CFOs, controllers, financial professionals, and auditors.


Identify disclosure requirements related to revenue from contracts with customers. Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors. Identify disclosures related to business combination transactions. Recognize disclosure requirements based on the CECL standard. Differentiate between disclosures for reportable segments vs. entity wide.






Leader Bios

Kelen Camehl, Western CPE

Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”.

Kelen has over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Consultant with HP, Inc. in Dallas, TX. Most recently he was located in Budapest, Hungary on a three-year international assignment and served in the company’s Houston, TX location prior to this assignment. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.

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Non-Member Price $67.00

Member Price $58.00