The complete CPE course for SaaS and AI finance teams. Master the 5-step model with real-world scenarios, case studies, and interactive practice tools.
Why revenue recognition matters, the evolution from IAS 18/ASC 605 to IFRS 15/ASC 606, an overview of the 5-step model, and key terminology. Includes SaaS and AI-specific scenarios.
The 5 criteria for contract existence, contract combinations, modifications, and 4 real SaaS/AI/API scenarios. Includes Salesforce and HubSpot SEC filing case studies.
What makes a promise distinct, bundled vs. unbundled deliverables, series guidance, and SaaS-specific examples including HubSpot and Adobe case studies.
Variable consideration, the constraint principle, significant financing components, and noncash consideration — with worked examples from usage-based SaaS and AI success fees.
Standalone selling price estimation methods (adjusted market, cost-plus, residual), relative SSP allocation mechanics, discount allocation exceptions, and variable consideration in SaaS & AI bundles.
Over-time vs. point-in-time recognition (3 criteria), input and output progress methods, usage-based royalty exception, functional vs. symbolic licenses, and Salesforce & Zoom case studies.
60 term-definition pairs across all modules. Click to flip, drill until you know them cold.
18 multiple-choice questions that test judgment, not memorization. Detailed explanations for every answer.
Visual flowcharts you can use as quick-reference tools when reviewing actual contracts.
Salesforce and HubSpot 10-K disclosures analyzed through the IFRS 15 / ASC 606 framework.
Click-through ToS, enterprise MSAs, usage-based APIs, AI training contracts — not generic examples.
NASBA accreditation submission in progress. All learning objectives and assessments are CPE-ready.