February 8, 2023


4 Total CPE Credits


The Bottom Line on the New Lease Accounting 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 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

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course

Course Level

  • Intermediate


Experience in application of accounting standards

Intended Audience

Accountants and finance professionals


AICPA (Boone)

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