Self-Study

Surgent's Lease Accounting: Exploring the New Standard

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With the effective date of Topic 842 now here, now is the time to get your hands around the details of the FASB's new leases standard. Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides a thorough overview of the FASB's new lease accounting standard (ASU No. 2016-02) that was released in February 2016 and all subsequent changes that have been made to ASC 842. You will learn about the long-awaited lease accounting standard for lessors and lessees, including transition accounting, as well as recent updates to the new lease accounting guidance. Plenty of practical application illustrations are used, including journal entries, to help in understanding this complex area of accounting.

Major subjects

• Leases (Topic 842)
• Overall lease accounting guidance
• Lessor Accounting 101
• Lessee Accounting 101
• Detailed review of accounting by lessees
• Sale and leaseback transactions
• Transition guidance
• Recently released ASUs impacting Topic 842

Learning objectives

• Be familiar with the FASB's new lease accounting standards and guidance

Who should take this program?

• Accounting and auditing practitioners at all levels desiring to be up-to-date on the FASB's new lease accounting guidance

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $49.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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Related programs

Jan. 17, 2025 | Exploring the New Lease Accounting Standard | Webinar

Jan. 22, 2025 | Lessee and Lessor Accounting | Webinar

Jan. 24, 2025 | Accounting for Leases | Webinar

Jan. 25, 2025 | Topic 842: Implementing Leases Workshop | Webinar

Jan. 27, 2025 | Topic 842: Understanding the New Lease Accounting Standard | Webinar

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Related products

ASC 842, Leases: Implementation Issues and Lessons Learned | Self-Study (On-Demand)

Surgent's Accounting for and Auditing Leases | Self-Study (On-Demand)

Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees | Self-Study (On-Demand)

Surgent's Applying Lessons Learned to Assure a Successful ASC 842 Adoption | Self-Study (On-Demand)

Surgent's What You Need to Know About ASC 842, Leases | Self-Study (On-Demand)

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