Leases: Is it a Lease? - ASC Topic 842-10 2023

Course Details


Tuesday, February 13, 2024

9:00am – 11:00am
(Registration: 8:30am)

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation




The course, the first in a three-course series, concentrates on the identification of a lease and the classification of the lease as covered in ASC Topic 842-10. Since ASC Topic 842, Leases, has been adopted by most entities, it is time to review the topic, including any recently issued updates. The course also includes pertinent note disclosures from several publicly traded companies across several industries.


• FASB ASC 842, Leases
• All recently released updates to ASC 842, Leases


• Identify a lease
• Classify the lease from both the lessee and the lessor's perspectives
• Determine the lease term and commencement date
• Calculate initial direct costs
• Review excerpts from a selection of public companies' lease disclosures

Designed For

CPAs, auditors, consultants, and financial and management professionals.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $119.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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