Accounting and assurance standards – Revenue recognition

Length: 3 h 30

Updated training for 2023-2024


A year later… 

For more than a year, new criteria for revenue recognition have been in effect. The application of these new recognition criteria as well as the additional information to be provided in the financial statements raise questions. Let’s take a tour of the changes, impacts and pitfalls to avoid.


Identify, understand and apply new accounting rules in financial reporting.

  • Review of basic concepts
  • Identifying the changes
  • Determining units of account
  • Additional indications:
    • Percentage of completion method
    • Multiple elements
    • Reporting revenue gross or net
    • Bill and hold arrangements
    • Upfront non-refundable fees or payments
  • Clarifying the amendments in the Appendix to Handbook Section 3400
  • Impacts of the changes in financial statements and initial application of the changes to financial statements
  • Documentation for audit and review files

Last but not least

  • Presentation of the changes made to the Paradigme Questionnaires
  • Practical examples:
    • Case scenarios to demonstrate revenue measurement and recognition
    • Examples of situations that may require an adjustment to the financial statements
    • Examples of notes to the financial statements
    • Discussion with participants


Please contact André Mignault at 514-686-7341 to schedule your training.

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