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Sessions | Instructor | Event Registration |

Event Information

Leases: Lessee (Topic 842-20) Webcast | 4203308A
Date: August 11, 2020
Event Start time: 11:00 AM   End time: 1:00 PM
Location: Webcast

Facility: Webcast Remote

 


Member:       $79
Nonmember: $109

CPE Credits:

2.00 CPE: Continuing Professional Education Technical
2.00 AA: Auditing & Accounting


 

This course, second of a three-part series, concentrates on Topic 842, Leases. Leasing is popular among corporations, for needs including office space and equipment. Addresses leasing from the perspective of a Lessee.

ASC 842, Leases, is now effective for most publicly traded entities. Private companies and nonprofit entities should also prepare, as the effective date for nonpublic entities is annual reporting periods beginning after December 15, 2020. Early application is also permitted. Prepare your clients and companies for adoption.

 

 

 

 

 


Objectives:
 
  • Identify short-term leases.
  • Calculate initial measurement of ROU asset and lease liability.
  • Calculate the subsequent measurement of both finance and operating leases.
  • Describe the presentation of the leases in the financial statements.
 
 
 
 

Major Subjects:
 
  • FASB ASC 842, Leases
  • All recently released updates to ASC 842, Leases
 
 
 
 

Level of Difficulty:
Overview

Field of Interest:
Accounting

Prerequisites:
 

Leases: Is it a Lease? (Topic 842-10)

 
 
 
 

Designed For:
 

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

 
 
 
 

Advanced Prep:
 

None.

 
 
 
 

Event Notes:
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