Leases: Mastering the FASB Requirements
Available for 1 year after purchase date
**OnDemand**
9.0 Credits
Member Price $179.00
Non-Member Price $219.00
Overview
Key aspects of FASB ASC 842, Leases, including lease modifications, sale and leaseback transactions, and leveraged leases are covered for practitioners looking to understand FASB requirements.
Highlights
Key Topics
- Lease classification
- Amortization of the lease asset
- Derecognition of the underlying asset
- Recognition of lease receivables
- Lease modifications
- Sale and leaseback transactions
- Presentation and disclosure requirements
Prerequisites
Experience in application of accounting standard
Designed For
Who Will Benefit
Accountants and finance professionals
Objectives
Learning Outcomes
- Recognize arrangements that 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.
Non-Member Price $219.00
Member Price $179.00