The Bottom Line on the New Lease Accounting Requirements
Tuesday, April 23, 2024
Webcast or Webinar, Online
9:00 AM - 1:00 PM (opens at 8:30 AM) EST
4Credits
Accounting and Auditing
Registration is Open
Members
$213.00 Regular Price
Non-Members
$261.00 Regular Price
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Course Type: Webcast
Course Code: 24/AI163422
Level: Intermediate
Vendor: AICPA CPE Division
Field of Study: Accounting
Overview:
Addressing the basics of the new major standardWhich leases are within the scope of FASB ASC 842, Leases and what are the basic accounting, financial reporting and disclosure requirements? This webcast answers those questions and more. Case study exercises are included to illustrate how to apply the standard.
You will also learn about:
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