Lease Accounting Deep Dive - Unlocking the Key Principles of ASC 842Code: 27-LADD

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Course Details

Pages: 72
Course Objectives
This course provides an in-depth overview of the lease accounting standards prescribed by ASC 842. This includes a discussion of how to identify a lease within a contract and how to classify a lease. This course also provides an in-depth review of the initial measurement, subsequent measurement, and presentation & disclosure of leases.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Determine whether an arrangement contains a lease
  •  Identify considerations with respect to substitution rights and decision-making rights
  •  Identify the criteria for finance lease and short-term leases
  •  Recognize the recognition and measurement requirements for both lessees and lessors
  •  Identify the recognition criteria for sales-type, direct financing, and operating leases
  •  Identify the overall requirements with respect to lease modifications
  •  Identify the criteria used for sale and leaseback transactions
  •  Identify the presentation requirements for both lessees and lessors
  •  Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors
  •  Recognize considerations of and alternatives provided to private companies
Category: Accounting

Recommended CPE Hours: 4

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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