22WC-0925: Leases: Is it a Lease? - Topic 842-10 (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Monday, December 5, 2022
1:00pm - 3:00pm Central Time
2 CPE (2 technical)
The course, the first in a three-course series , concentrates on Topic 842, Leases. Leasing is popular among companies for financing purchases, such as office space and equipment. This course addresses the identification of a lease and the classification of the lease into the Operating or Finance categories for Lessees, and Sales-Type, Direct Financing, or Operating for Lessors. Excerpts from public company disclosures will also be reviewed. ASC 842, Leases , is now effective for most publicly traded entities. Private companies and nonprofit entities should be preparing as the effective date is now, for annual reporting periods beginning after December 15, 2021. Early application is also permitted. Prepare your clients and entities for adoption.
Major subjects
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FASB ASC 842
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All recently released updates to ASC 842
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Leases
Learning objective(s)
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Identify a lease
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Classify the lease from both the lessee and the lessor's perspectives
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Determine the lease term and commencement date
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Calculate initial direct costs
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Gain insight from excerpts of publicly-traded companies' disclosures
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Review excerpts from a selection of public companies' lease disclosures
Who should take this program?
CPAs, auditors, consultants, and financial and management professionals.
Fees
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you are a
nonmember.
If you register, you will be charged
$109.00
(Standard Nonmember Fee).
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Standard Member Fee |
$79.00
|
Standard Nonmember Fee |
$109.00
|