Leases: Lessee - Topic 842-20 2023

Course Details

Date

Tuesday, February 20, 2024

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

Field of Study

Accounting

Course Number

118663

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Overview

Vendor

CalCPA Education Foundation

Prerequisites

Attendees should be familiar with the content from the first course, Leases: Is It a Lease?

Description

The second course, in a three-course series, concentrates on leasing from the perspective of the Lessee, as covered in ASC Topic 842-20. 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 short-term leases
• Calculate initial measurement of ROU asset and a lease liability
• Calculate the subsequent measurement of both finance and operating leases
• Describe the presentation of the leases in the financial statements
• 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