Lease Accounting for Lessees Under ASC 842

The start date for this course has passed. Registration is no longer available.

This course is 2.00 credits
Field of Study
Accounting
Course Level
Overview
Vendor
California Society of CPAs

Registration Fees

MSCPA-AICPA Member
$60.00
MSCPA Member
$60.00
AICPA Member
$94.00
Non-Member
$94.00
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Tuesday, Feb 13, 2018
4:00pm – 6:00pm

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Understanding the impact of lease accounting on lessees is broader than just the financial statements. It will impact everything from systems, to forecasts, to debt covenants. Learn how the changes required by ASC 842 will impact lease accounting practices through real-world examples.

Materials are provided as an ebook for this course.

Understanding the impact of lease accounting on lessees is broader than just the financial statements. It will impact everything from systems, to forecasts, to debt covenants. Learn how the changes required by ASC 842 will impact lease accounting practices through real-world examples.

Materials are provided as an ebook for this course.

Designed For

CPAs who apply lease accounting guidance for lessees or audit or review the standards applied by reporting entities.

Course Objectives

  • Recognize the scope of ASC 842.
  • Identify critical terms and definitions under ASC 842.
  • Determine the impact of ASC 842 on lessee reporting entities.

Major Subjects

  • Summary of key changes from ASC 842
  • Technical requirements of ASC 842
  • Impact on lessees
  • Disclosure requirements

Prerequisites

None.

The start date for this course has passed. Registration is no longer available.