April 21, 2025


Webcast Replay


4 CPE

The Bottom Line on the New Lease Accounting Requirements

April 21, 2025
Webcast Replay
4 CPE

The Bottom Line on the New Lease Accounting 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 accounting requirements for lease modifications under FASB ASC 842.
  • Recognition presentation requirements for lessees and lessors under FASB ASC 842.
  • Identify the recognition criteria for sales-type, direct financing, and operating leases.

Major Topics

  • Lease classification
  • Amortization of the leased asset
  • Derecognition of the underlying asset
  • Recognition of lease receivables

CPE Credits Available

4 CPE
4
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 standards

Advanced Preparation

None

Intended Audience

· Accountants and finance professionals

Provider

AICPA

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