Description
The second course, in a three-course series, concentrates on leasing from the perspective of the Lessee, as covered in ASC Topic 842-20. 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; Director; Executive/VP
Objectives
- Identify short-term leases
- Calculate initial measurement of ROU asset and a lease liability
- Calculate the subsequent measurement of both finance and operating leases
- Describe the presentation of the leases in the financial statements
- 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