Self-Study

ASC 842, Leases: Implementation Issues and Lessons Learned

---

Recall lessons learned and practical implementation challenges and complexities with the FASB's Accounting Standard Update for Leases (ASC Topic 842). Identify key differences between ASC Topic 842 and ASC Topic 840, Practical Expedients, remeasurement-triggering events. Session will go beyond the basics and will apply to specific examples.

Major subjects

• FASB's Accounting Standard Update for Leases (ASC Topic 842)
• Key differences between ASC Topic 842 and ASC Topic 840
• Implementation options, entries, practical expedients, and remeasurement-triggering events
• FASB ASU 2023 - 01 - Leases (Topic 842): Common Control Arrangements

Learning objectives

• Identify the complexities of the new FASB lease standard and its implementation challenges.

Who should take this program?

• Accountants in business and in public accounting.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $58.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

---

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

---

Related products

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 Lease Accounting: Exploring the New Standard | Self-Study (Downloadable PDF)

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)

---