Leases: Mastering the New FASB Requirements

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  • Location
    • Your Computer
      Your Space
      ISCPA / AICPA Webinar, ID 00000
  • Credits
    • 8.00
  • Credit Type(s)
    • Accounting (8.00)
  • Prerequisites
    • Experience in application of accounting standard

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Accounting
  • Message
    • Virtual Experience

Description

  • Presented by Daryl Krause


  • Presentation type = pre-record/rebroadcast


  • FASB ASC 842, *Leases*, standards decoded
    By learning essential information about lease accounting requirements, you'll understand the core principles of the standards and how to apply them. You'll explore topics, such as:
  • Identification
  • Designed For

  • Accountants and finance professionals
  • Objectives

    • Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.
    • Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842.
    • Recognize lessor accounting requiremen

    Highlights

  • Lease classification
  • Amortization of the lease asset
  • Derecognition of the underlying asset
  • Recognition of lease receivables
  • Lease modifications
  • Sale and leaseback transactions
  • Presentation and disclosure requirements
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    Leaders

    AICPA Panel

    No Biography Available

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