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Self-Study

Surgent's What You Need to Know About ASC 842, Leases

Valid for one year from purchase date
Self-study - On-Demand
1 CPE (1 technical)

Course code: 24SS-0310
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If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

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With the effective date of ASC 842, Leases, right around the corner, companies are running out of time develop their implementation plans. In this one-hour overview course, we'll review the key accounting aspects of ASC 842, primarily from a lessee's perspective. The course will review lease classification, measuring and recording lease liabilities and related assets, and subsequent accounting for both finance and operating leases. The course will also discuss transition accounting for ASC 842 and provide examples of the new disclosures required under the new standard.

This course is the one-stop shop to get all the basic information about this standard before it's too late.

Major subjects

  • ASU No. 2016-02,Leases (Topic 842)
  • Overall lease accounting guidance
  • Lessor Accounting 101
  • Detailed review of accounting by lessees
  • Transition guidance
  • Recently issued updates to the lease accounting guidance

Learning objectives

  • Comprehend and apply the FASB's comprehensive new lease accounting guidance found in ASU No. 2016-02,Leases (Topic 842)
  • Recall operational issues in adopting the new lease accounting standard

Who should take this program?

  • Practicing CPAs and their staffs, both in public accounting and business and industry -- controllers, accountants and other financial accounting personnel involved in financial statement preparation and review

Pricing

Standard Member Fee $49.00
checkmark Standard Nonmember Fee $49.00
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.

If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

Add to cart

More program information

Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (1.0)
Level Intermediate
Format Self-study - On-Demand
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. Experience in financial accounting and reporting
Advance
prep
None

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Feb. 14, 2025 | Surgent's Examining ASC 842, Leases: More Than Meets the Eye | Webinar

Feb. 14, 2025 | The Bottom Line on the New Lease Accounting Requirements | Webinar

Feb. 17, 2025 | Topic 842: Implementing Leases Workshop | Webinar

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