Back to Search

Leases: Present and Future Webinar


July 16
11:30 a.m. - 7:00 p.m.

CPE Credits



PICPA Member: $295 | Nonmember: $400

 More Information

Course No.


Determine the next step for your company and clients to prepare for implementation.Identify current versus revised treatment of leases from the lessee's and lessor's perspectives.Recognize disclosure and transition requirements presented in ASC 842,Leases .Identify recent decisions, if any, including any differences between FASB and IASB decisions.Review a selection of public companies'lease disclosures.


Leasing is popular among corporations for needs including office space and equipment. Explore ASCTopic 842, Leases . examining leasing from identification, lessee, lessor, transition, and disclosures. Public company disclosures will also be reviewed.ASC 842, Leases , is now effective for most publicly traded entities. Private companies and nonprofit entities should also prepare, as the effective date for nonpublic entities is annual reporting periods beginning after December 15, 2020. Early application is also permitted. Prepare your clients and companies for adoption.Formerly titled: Leases: Past, Present and Future


Bobbe M. Barnes, CPA, CMA, CGFM

Bobbe is an educator and consultant with many years of professional experience in IFRS, US GAAP, and certification training around the world. She recently completed nine years overseas working in emerging economies, where she led the team that developed the Certified International Professional Accounting certificate program, comprising training courses and examinations. Bobbe has worked in many countries and regions including the USA, Africa, Central &, Eastern Europe, Central Asia, Mongolia, Russia, Ukraine, Middle East, and Far East including China, Indonesia, Malaysia, Thailand, and South Korea. Bobbe is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA), and a Certified Government Financial Manager (CGFM). In addition, she is active in the Institute of Management Accountants, having served on the Board of Directors and the standing Committee on Ethics. Just recently she was a keynote speaker at the International Accounting and Auditing Conference in Tashkent, Uzbekistan, and a speaker at the fifth annual Middle East IFRS and Accounting Summit in Dubai, where she also conducted a full day workshop on Financial Instruments.

You May Also Like

Revenue: Effective Date, Disclosure and Transition & Other Assets and Deferred Costs (Topics 340-40 and 606-10-50) Webinar
Aug. 17 | Webinar
Explain the objective of disclosure under ASC 606.Explain the elections available to nonpublic entities regarding disclosure under ASC 606.Illustrate, measure, present and disclose other assets and deferred costs relating to ...
Leases: Lessor & Effective Date and Transition (Topic 842-30) Webinar
Aug. 18 | Webinar
Recognize the lease at commencement under sales-type, direct financing, and operating leases, from the perspective of a lessor.Calculate the subsequent measurement under sales-type, direct financing, and operating leases, from the ...
Leases: Lessee (Topic 842-20) Webinar
Nov. 10 | Webinar
Identify short-term leases.Calculate initial measurement of ROU asset and lease liability.Calculate the subsequent measurement of both finance and operating leases.Describe the presentation of the leases in the financial statements. ...