Surgent's Lease Accounting: Exploring the New Standard

Course Details

Date

Thursday, May 1, 2025 – Thursday, April 30, 2026

Field of Study

Accounting

Course Number

SU0307

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Intermediate

Vendor

Surgent McCoy CPE, LLC

Prerequisites

Experience in accounting and auditing

Description

With the effective date of Topic 842 now here, now is the time to get your hands around the details of the FASB's new leases standard. Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides a thorough overview of the FASB's new lease accounting standard (ASU No. 2016-02). You will learn about the long-awaited lease accounting standard for lessors and lessees, including transition accounting, as well as recent updates to the new lease accounting guidance. Plenty of practical application illustrations are used, including journal entries, to help in understanding this complex area of accounting.

Highlights

  • Leases (Topic 842)
  • Overall lease accounting guidance
  • Lessor Accounting 101
  • Lessee Accounting 101
  • Detailed review of accounting by lessees
  • Sale and leaseback transactions
  • Transition guidance
  • Recently released ASUs impacting Topic 842
  • Objectives

  • Be familiar with the FASB's new lease accounting standards and guidance
  • Designed For

    Accounting and auditing practitioners at all levels desiring to be up-to-date on the FASB's new lease accounting guidance

    Course Pricing

    Member Fee

    Applicable if you are a HSCPA member in good standing.

    $49.00
    Non-Member Fee

    Applicable if you are not a HSCPA member.

    $99.00
    Your Price $99.00

    CPE Choice

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

    View All Webcasts