It's a whole new world for lessees under ASC topic 842. This program will dive into the new standard on leases and its impact on every size entity, review effective dates, and address what you need to know now. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this course, you will be able to...
- Recall major elements of the statement of cash flows
- Identify the two broad methods for preparing the statement of cash flows
- Perform certain calculations for preparing both the indirect and direct statements of cash flows
- Use the statement of cash flows as part of financial statement analysis
Major Topics
The major topics covered in this class include:
- What is a lease?
- Recognition and measurement of lease assets and liabilities Impact on lessors and lessees
- Disclosures and transition rules
- Effective dates
