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Webinar (AICPA): The Bottom Line on the New Lease Accounting Requirements

Description

Addressing the basics of the new major standard

Which leases are within the scope of FASB ASC 842, Leases and what are the basic accounting, financial reporting and disclosure requirements? This webcast answers those questions and more. Case study exercises are included to illustrate how to apply the standard.

You will also learn about:

– The lessee accounting model, including lease classification
– Amortization of the right-of-use asset
– Interest on the lease liability
– The lessor accounting model, including profit recognition and collectability

Learning Objectives

– Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842

Major Topics

Lease classification

Provider
AICPA - Durham
Course Level
Intermediate
CPE Field of Study
Accounting
4
Who Should Attend

Accountants and finance professionals

Prerequisites

Experience in application of
accounting standards

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Jan 25, 2023
7:00 am - 11:00 am MDT
Location
Webinar
Total CPE Credits
4
Format
Webinar

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Webinar (AICPA): The Bottom Line on the New Lease Accounting Requirements


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