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

Course Details

Date

Tuesday, February 13, 2024

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

Field of Study

Accounting

Course Number

118661

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Overview

Vendor

CalCPA Education Foundation

Prerequisites

None

Description

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.

Highlights

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

Objectives

• 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.	$89.00
Non-Member Fee Applicable if you are not a HSCPA member.	$119.00
Your Price	$119.00