Materials for the Revenue from Contracts with Customers Course given by the Arizona Society of CPAs, CalCPA, and Kaplan Financial Education:

GAAP Meets Tax: Proposed Regulations Under IRC §451(b)

IRS Automatic Change Revenue Procedure for ASC 606

Automatic Change Revenue Procedure for TCJA §451(b) Conformity

Slides for Session (PDF)

Graham Holdings Company (Parent of Kaplan, Inc.) 2018 ASC 606 Disclosures

Accounting Policies

Revenue Recognition Note