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23WC-0034: Leases: Miscellaneous Topics (Webinar)

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

Wednesday, April 19, 2023
1:00pm - 3:00pm Central Time
2 CPE (2 technical)

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 not-for-profit 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.

Major subjects

  • FASB ASC 842
  • 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

Who should take this program?

CPAs, auditors, consultants, and financial and management professionals

Fees

Our records indicate you are a nonmember. If you register, you will be charged $119.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $89.00
checkmark Standard Nonmember Fee $119.00

More program information

Instructor Bobbe Barnes, CPA, CMA, CGFM
Location Online
Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (2.0)
Level Overview
Format Group Internet Based
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Prerequisites Prereq. Leases: Is It a Lease? and Leases: Lessee
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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