December 12, 2023

Live Webcast

4 Total CPE Credits


Examining ASC 842, Leases: More Than Meets the Eye (in collaboration with the FICPA)

Learning Objectives

<liComprehend and apply the FASB’s comprehensive new lease accounting guidance found in ASU No. 2016-02, <emLeases (Topic 842)</em </font
</li<liRecall operational issues in adopting the new lease accounting standard</font </li</ul</ul

Major Topics

<liASU No. 2016-02, Leases (Topic 842)</font
</li<liOverall lease accounting guidance</font
</li<liLessor Accounting 101</font
</li<liLessee Accounting 101</font
</li<liDetailed review of accounting by lessees and lessors</font
</li<liSale and leaseback transactions</font
</li<liTransition guidance</font
</li<liOther operational issues</font
</li<liRecently issued updates to the lease accounting guidance</font
</li<liFeedback from the public company adoption of Topic 842</font </li</ul</ul

CPE Credits Available

Total CPE
Auditing (Governmental)

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing


Experience in financial accounting and reporting

Intended Audience

Practicing CPAs and their staffs, both in public accounting and business and industry — controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review


Maryland Association of CPAs

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