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Leases: Is it a Lease? (Topic 842-10) 4173307B
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Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. The FASB has now released the Topic 842, Leases, a major rewrite of the leasing topic. This course, one of three, concentrates on the new Topic 842, Leases. The effective date for nonpublic entities is annual reporting periods beginning after December 15, 2019. However, early application is permitted.

1/9/2018
When: 12:00 PM to 2:00 PM
Where: Webinar/Webcast
United States
Presenter: Bobbe Barnes
Contact: April Deneault
801-466-10825


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Curriculums:   Accounting and Financial Statements,Business and Industry,Finance, Financial Management. and Controllership,Financial Leadership Forum

NASBA Credit Category:  Accounting

CPE Hours:  2

Description

Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. The FASB has now released the Topic 842, Leases, a major rewrite of the leasing topic.

This course, one of three, concentrates on the new Topic 842, Leases.

The effective date for nonpublic entities is annual reporting periods beginning after December 15, 2019. However, early application is permitted. Help your clients and companies be prepared for adoption before it becomes a last-minute effort.

Materials are provided as an ebook for this course.



Major Subjects

FASB 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

Level:  Overview

Designed For

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

Advanced Prep:

None.

Prerequisite

None.

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