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22WC-1013: Leases: Miscellaneous Topics (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Tuesday, December 20, 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 last of a three-course series focused on ASC 842, Leases. Leasing is popular among companies for needs, including office space and equipment. This course addresses leasing from a lessor's perspective and the effective date and transition for both the lessor and lessee. Excerpts from public company disclosures will also be reviewed. Attendees should be familiar with the content from the first course, Leases: Is It a Lease?, and the second course, Leases: Lessees.  ASC 842 Leases is now effective for most publicly traded entities. Private companies and nonprofit entities should be prepared as the effective date 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)

  • Recognize the lease at commencement under sales-type, direct financing, and operating leases, from the perspective of a lessor
  • Calculate the subsequent measurement under sales-type, direct financing, and operating leases, from the perspective of a lessor
  • Describe the presentation of the leases in the financial statements
  • Identify the effective date for public and nonpublic entities
  • Describe the transition requirements for both lessees and lessors
  • Review excerpts from a selection of public companies' lease disclosures

Notes:

Course code Code 22WC-1013
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Level Overview
Format Group Internet Based
Prerequisites Prereq. Leases: Is It a Lease? and Leases: Lessee
Advance
prep
None

If you have questions about this event, please call us at 952-831-2707.

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