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.
- Summary of key changes from ASC 842
- Technical requirements of ASC 842
- Impact on lessees
- Disclosure requirements
- Recognize the scope of ASC 842.
- Identify critical terms and definitions under ASC 842.
- Determine the impact of ASC 842 on lessee reporting entities.
CPAs who apply lease accounting guidance for lessees or audit or review the standards applied by reporting entities.
Vendor:CalCPA Education Foundation
Member/Nonmember Fees:60 / 94
CPE:Accounting 2 hour(s)
Yellow Book Credit:No
Summer M. Taylor
California CPA Education Foundation
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