Leases: Is it a Lease? (Topic 842-10) Webcast | 4203307A
Description
This course, first in a three-part series, concentrates on ASC Topic 842, Leases . Leasing is popular among corporations, for needs including office space and equipment. Addresses the identification of a lease and the classification of the lease into the Operating or Finance categories for Lessees; and Sales-Type, Direct Financing, or Operating for Lessors.
ASC 842, Leases, is now effective for most publicly traded entities. Private companies and nonprofit entities should also prepare, as the effective date for nonpublic entities is annual reporting periods beginning after December 15, 2020. Early application is also permitted. Prepare your clients and companies for adoption.
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 perspective
Determine the lease term and commencement date
Calculate initial direct costs
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. |
$75.00 |
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Non-Member Fee
Applicable if you are not a HSCPA member. |
$101.00 |
Your Price | $101.00 |