23WA-0047: Topic 842: Implementing Leases Workshop (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Monday, April 3, 2023
8:30am - 12:15pm Central Time
4 CPE (4 technical)
- Wednesday, April 24, 2024 - Webinar
This updated course offers an in-depth look at the FASB leases standard (ASC 842), which requires organizations to recognize lease assets and liabilities on the balance sheet. This comprehensive course will cover recognition, measurement, presentation and disclosure requirements, while also focusing on a key area of change which is proper identification of a lease using a principles-based approach. We will discuss implementation requirements from both the lessee and lessor accounting models. In addition, we explore a variety of scenarios including short-term leases, purchase options, variable lease payments, and remeasurement. This course offers practical journal entry examples, lessons learned from implementation, and explores recently issued amendments to the lease accounting guidance.
Major subjects
Learning objective(s)
-
Define a lease under the new leases standard
-
Apply recognition and measurement requirements of the new leases standard
-
Describe the presentation and disclosure requirements of the new leases standard
-
Prepare journal entries necessary to account for leases as both a lessee and lessor
Who should take this program?
Ideal for accountants in public practice and industry
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$129.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
|
Standard Member Fee |
$129.00
|
 Standard Nonmember Fee |
$129.00
|
