Lease Accounting Simplified – What You Need to Stay Compliant TextCode: 27-LASWYN

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Course Details

Pages: 38
Course Objectives
This course offers a concise overview of ASC 842 lease accounting standards, covering how to identify and classify leases. It also reviews the initial and subsequent measurement, as well as the presentation and disclosure requirements for leases.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Determine whether an arrangement contains a lease as well as how to classify that lease
  •  Recognize the recognition and measurement requirements for both lessees and lessors
  •  Identify the classification criteria for sales-type, direct financing, and operating leases
  •  Identify the overall requirements for lease modifications
  •  Recognize the criteria used for sale and leaseback transactions
  •  Identify the presentation requirements for both lessees and lessors
Category: Accounting

Recommended CPE Hours: 2

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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