Leases: Lessee (Topic 842-20) Webcast | 4203308A

Course Details

Date

Tuesday, August 11, 2020

8:00am – 10:00am
(Registration: 7:30am)

Field of Study

Accounting

Course Number

4203308A

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Overview

Vendor

CalCPA Education Foundation

Prerequisites

Leases: Is it a Lease? (Topic 842-10)

Description




This course, second of a three-part series, concentrates on Topic 842, Leases. Leasing is popular among corporations, for needs including office space and equipment. Addresses leasing from the perspective of a Lessee.
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 short-term leases.
Calculate initial measurement of ROU asset and lease liability.
Calculate the subsequent measurement of both finance and operating leases.
Describe the presentation of the leases in the financial statements.




Designed For




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



Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$75.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$101.00
Your Price $101.00

CPE Choice

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

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