June 21, 2022


Webinar


2 Total CPE Credits

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Leases: Miscellaneous Topics

Learning Objectives

  • Recognize the lease at commencement under sales-type, direct financing, and operating leases, from the perspective of a lessor
  • Calculate the subsequent measurement under sales-type, direct financing, and operating leases, from the perspective of a lessor
  • Describe the presentation of the leases in the financial statements
  • Identify the effective date for public and nonpublic entities
  • Describe the transition requirements for both lessees and lessors
  • 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

Leases: Is It a Lease? and Leases: Lessee

Advanced Preparation

None

Intended Audience

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

Provider

California Society of CPAs

This event has ended.