Leases: Is it a Lease? ASC Topic 842-10 2024

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  • Date/Time
    • Feb 5, 2025
    • Sign In: 10:30am (MT)
    • Program: 11:00am - 1:00pm (MT)
    • Add to Calendar
  • Location
    • Your Computer
      Your Space
      ISCPA / CalCPE Webinar, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Accounting (2.00)
  • Prerequisites
    • None

  • Vendor
    • California CPA Education Foundation
  • Level
    • Overview
  • Fields of Study
    • Accounting

Description

The course, the first in a three-course series, concentrates on the identification of a lease and the classification of the lease as covered in ASC Topic 842-10. Since ASC Topic 842, Leases has been adopted by most entities, it is time to review the topic, including any recently issued updates. The course also includes pertinent note disclosures from several publicly traded companies across several industries. Be sure to register for all three parts of this series: Leases: Is it a Lease?-Topic 842-10 Leases: Lessee-Topic 842-21 Leases: Miscellaneous Topics

  • Presenters - Bobbe Barnes
  • Designed For

    Designed For: CPAs, auditors, consultants, and financial and management professionals.
  • Role Level - Entry-level/Individual contributor; Manager/Senior Manager; Sole Practitioner
  • Objectives

    • Identify a lease
    • Classify the lease from both the lessee and the lessor's perspectives
    • Determine the lease term and commencement date
    • Calculate initial direct costs
    • Review excerpts from a selection of public companies' lease disclosures

    Highlights

    • FASB ASC 842, Leases
    • All recently released updates to ASC 842, Leases

    Advanced Prep

    None

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    Leaders

    CALCPE Panel

    No Biography Available

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