February 15, 2024


2 Total CPE Credits


Implementation Challenges with the New FASB Lease Standard

  • Instructor

    Allison Henry

Learning Objectives

After attending this presentation you will be able to...

  • Identify the complexities of the new FASB lease standard.
  • Recall the FASB lease standard implementation challenges.

Major Topics

The major topics that will be covered in this class include:

  • FASB's Accounting Standard Update for Leases (ASC Topic 842).
  • Key differences between ASC Topic 842 and ASC Topic 840.
  • Commitments that are on the balance sheet: operating leases and finance leases
  • Allocation consideration to lease and nonlease components.
  • Lease payments, discount rate, inception date, commencement date, lease term.
  • Impairments of right-of-use asset, modifications, subleases.
  • Policy elections and disclosures.

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Members in Public and Members in Business


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
    Your Price

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