April 16, 2025


Webcast Replay


8 CPE

Leases: Mastering the New FASB Requirements

April 16, 2025
Webcast Replay
8 CPE

Leases: Mastering the New FASB Requirements

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    Instructor

    Daryl
    Krause

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Learning Objectives

  • Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.
  • Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842.
  • Recognize lessor accounting requirements for sales-type, direct financing and operating leases under FASB ASC 842.
  • Recognize accounting requirements for lease modifications under FASB ASC 842.
  • Recognize accounting requirements for sale and leaseback transactions under FASB ASC 842.
  • Recognize presentation requirements for lessees and lessors under FASB ASC 842.

Major Topics

  • Lease classification
  • Amortization of the lease asset
  • Derecognition of the underlying asset
  • Recognition of lease receivables
  • Lease modifications
  • Sale and leaseback transactions
  • Presentation and disclosure requirements

CPE Credits Available

8 CPE
8
Accounting

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting and Auditing; Accounting & Auditing
  • Pracitioner
  • Pracitioner's
  • Pracitioners

Prerequisites

Experience in application of accounting standard

Advanced Preparation

None

Intended Audience

· Accountants and finance professionals

Provider

AICPA

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