Leases: Lessee - Topic 842-20 2023

Course Details


Tuesday, February 20, 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


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


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.


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


• 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.

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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