2024 Topic 842: Understanding the New Lease Accounting Standard
Saturday, March 22, 2025
Webcast or Webinar, Online
11:00AM - 1:00 PM (opens at 10:30AM) EST
2Credits
Accounting and Auditing
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$79.00 Regular Price
Non-Members
$109.00 Regular Price
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Course Type: Webcast
Course Code: 24/AC091274
Level: Basic
Vendor: ACPEN
Field of Study: Accounting
Overview:
It’s a whole new world for lessees under ASC topic 842. Soon nearly all leases will need to be disclosed as a liability on the balance sheet – from buildings right down to autos and copiers. Although the greatest impact will be on large entities, this will affect the financial statements of small and mid-size entities as well. This program will dive into the new standard on leases, effective dates, and address what you need to know now.
Objectives:
- Apply the new financial accounting concepts of leases
- Gain a working knowledge of accounting rules as they apply to leases
Major Topics:
- What is a lease?
- Recognition and measurement of lease assets and liabilities
- Impact on lessors and lessees
- Disclosures and transition rules
- Effective dates
Major Topics:
- What is a lease?
- Recognition and measurement of lease assets and liabilities
- Impact on lessors and lessees
- Disclosures and transition rules
- Effective dates