June 14, 2022


Webinar


2 Total CPE Credits

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Leases: Lessee-Topic 842-20

Learning Objectives

  • Identify short-term leases
  • Calculate initial measurement of ROU asset and a lease liability
  • Calculate the subsequent measurement of both finance and operating leases
  • Describe the presentation of the leases in the financial statements
  • Review excerpts from a selection of public companies' lease disclosures

Major Topics

  • FASB ASC 842
  • Leases and All recently released updates to ASC 842
  • Leases

CPE Credits Available

2
Total CPE
2
Accounting & Auditing

Things to Know About This Course

Prerequisites

Attendees should be familiar with the content from the first course, Leases: Is It a Lease?

Advanced Preparation

None

Intended Audience

CPAs, auditors, consultants, and financial and management professionals.

Provider

California Society of CPAs

This event has ended.