February 9, 2023


Webinar


8 Total CPE Credits

product-artwork-671566

Leases: Mastering the New FASB Requirements

Learning Objectives

  • Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842
  • Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842
  • Recognize lessor accounting requirements for sales-type, direct financing and operating leases under FASB ASC 842
  • Recognize accounting requirements for lease modifications under FASB ASC 842
  • Recognize accounting requirements for sale and leaseback transactions under FASB ASC 842
  • Recognize presentation requirements for lessees and lessors under FASB ASC 842
  • Recognize business factors to consider when implementing FASB ASC 842

Major Topics

  • Lease classification
  • Amortization of the lease asset
  • Derecognition of the underlying asset
  • Recognition of lease receivables
  • Lease modifications: Sale and leaseback transactions
  • Presentation, disclosure and transition requirements
  • The business context for implementing FASB ASC 842

CPE Credits Available

8
Total CPE
8
Accounting & Auditing

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Experience in application of accounting standards

Intended Audience

Accountants and finance professionals

Provider

AICPA (Boone)

Register For This Event

  • ASCPA Member

    $ 307 307
    Join
  • ASCPA Non-Member

    $ 373 373
    Your Price

Please login to register.