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Lease Accounting Simplified – What You Need to Stay Compliant
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Lease Accounting Simplified – What You Need to Stay Compliant
Course Description:
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 successful completion of this course, participants will be able to:
Course Description:
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 successful completion of this course, participants 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
Course Number:
KC201
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
KC201
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
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