Do I Have a LeaseCode: 27-DIHAL

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Course Details

Pages: 24
Course Overview
This course provides an in-depth overview of the assessment of whether or not an arrangement is or contains a lease. This includes a discussion of specific guidance prescribed by ASC Topic 842 as well as additional interpretive guidance provided several of the Big 4 accounting firms. This course also addresses the short-term lease exception available in ASC Topic 842.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Determine whether an arrangement is or contains a lease
  •  Determine whether an arrangement includes an identified asset
  •  Identify considerations with respect to substitution rights and decision-making rights
  •  Recognize the short-term lease exception prescribed by ASC Topic 842
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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