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Webinar (CA): Leases: Lessee—Topic 842-20

Description

The course, second in a three-course series, concentrates on Topic 842-20, Lessee. Leasing is popular among companies for needs including office space and equipment. This course addresses leasing from the perspective of a lessee. Excerpts from public company disclosures will also be reviewed. ASC 842 Leases is now effective for most publicly traded entities. Private companies and nonprofit entities should be prepared as the effective date are now for annual reporting periods beginning after December 15, 2021. Early application is also permitted. Prepare your clients and entities for adoption.

Learning 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.

Major Topics

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

Provider
California CPA Education Foundation
Course Level
Overview
CPE Field of Study
Accounting
2
Who Should Attend

CPAs, auditors, consultants, and financial and management professionals.

Instructor(s)
Bobbe Barnes
Prerequisites

Attendees should be familiar with the content from the first course, Leases: Is It a Lease?

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
Jul 23, 2021
12:00 pm - 2:00 pm MDT
Location
Webinar
Total CPE Credits
2
Format
Webinar

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Webinar (CA): Leases: Lessee—Topic 842-20


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