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The Bottom Line on the New Lease Accounting Requirements Webcast

Dec 14
12:45 - 4:15 p.m.

Online

4.00-A&A
CPE Credits

This course is intended to familiarize the learner with the key aspects of the new leases standard, FASB ASC 842. When you complete this course you will be able to: • Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842. • Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842. • Recognize lessor accounting requirements for sales-type, direct financing and operating leases under FASB ASC 842. • Recognize presentation requirements for lessees and lessors under FASB ASC 842. • Recognize business factors to consider when implementing FASB ASC 842.
Highlights
• Lease classification • Amortization of the lease asset • Derecognition of the underlying asset • Recognition of lease receivables

Registration

PICPA Member: $153
Nonmember: $203

More Information

Course No. 938000 Level: Intermediate

Prerequisites: Experience in application of accounting standards

Notes
This webcast is hosted by PICPA's partner, the Massachusetts Society of CPA's. Course log-in information can be found in the course materials section of your PICPA account.

Speaker(s)

Renee Rampulla