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Do I Have a Lease?
$29.95$29.95
Do I Have a Lease?
Course Description:
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 successful completion of this course, participants will be able to:
Course Description:
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 successful completion of this course, participants 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
Course Number:
KC19
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
KC19
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
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