22WC-0975: Leases: Lessee - Topic 842-20 (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Date
Tuesday, December 13, 2022
Time
1:00pm
-
3:00pm
Central Time
Location
Online
CPE credits
CPE
2.0
Field(s)
of study
Accounting - Technical (2.0)
Instructor
Bobbe Barnes, CPA, CMA, CGFM
CalCPA Education Foundation
Fees
|
Standard Member Fee |
$79.00
|
|
Standard Nonmember Fee |
$109.00
|
Description
The course, second in a three-course series , concentrates on Topic 842-20, Lessee. Leasing is popular among companies for needs including office space and equipment. This course addresses leasing from the perspective of a lessee. 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 prepared as the effective date are now for annual reporting periods beginning after December 15, 2021. Early application is also permitted. Prepare your clients and entities for adoption.
Who should take this program?
CPAs, auditors, consultants, and financial and management professionals.
Major subjects
-
FASB ASC 842
-
Leases and All recently released updates to ASC 842
-
Leases
Learning objective(s)
-
Identify short-term leases
-
Calculate initial measurement of ROU asset and a lease liability
-
Calculate the subsequent measurement of both finance and operating leases
-
Describe the presentation of the leases in the financial statements
-
Review excerpts from a selection of public companies' lease disclosures
Course code
Code
22WC-0975
Sponsor
NASBA ID#: 104822
Level
Overview
Format
Group Internet Based
Prerequisites
Prereq.
Attendees should be familiar with the content from the first course, Leases: Is It a Lease?
Advance
prep
None
If you have questions about this event, please call us at 952-831-2707.
