Leases: Is it a Lease? ASC Topic 842-10 2024

Tuesday, July 09, 2024

Webcast or Webinar, Online

1:00 PM - 3:00 PM (opens at 12:30PM) EST

2Credits

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$89.00 Regular Price

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$119.00 Regular Price

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Course Type: Webcast

Course Code: 24/5124595

Level: Overview

Vendor: California CPA Education Foundation

Field of Study: Accounting

Overview:

The course, the first in a three-course series, concentrates on the identification of a lease and the classification of the lease as covered in ASC Topic 842-10. Since ASC Topic 842, Leases has been adopted by most entities, it is time to review the topic, including any recently issued updates. The course also includes pertinent note disclosures from several publicly traded companies across several industries. Be sure to register for all three parts of this series: Leases: Is it a Lease?-Topic 842-10 Leases: Lessee-Topic 842-21 Leases: Miscellaneous Topics

Objectives:

• Identify a lease • Classify the lease from both the lessee and the lessor's perspectives • Determine the lease term and commencement date • Calculate initial direct costs • Review excerpts from a selection of public companies' lease disclosures

Major Topics:

• FASB ASC 842, Leases • All recently released updates to ASC 842, Leases

Major Topics:

• FASB ASC 842, Leases • All recently released updates to ASC 842, Leases

Designed For:

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

Prerequisites:

None