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Leases: Lessee-Topic 842-20 WEBCAST

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2.0 Credits

Member Price $89.00

Non-Member Price $119.00

Overview

This course concentrates on leasing from the perspective of the Lessee, as covered in ASC Topic 842-20. Since ASC Topic 842, Leases has been adopted by most entities, it is time to review the topic, including any recently issued updates. The course also includes pertinent note disclosures from several publicly traded companies across several industries.

Highlights

FASB ASC 842, Leases. All recently released updates to ASC 842, Leases.

Prerequisites

Attendees should be familiar with leases.

Designed For

CPAs, auditors, consultants, and financial and management professionals.

Objectives

Identify short-term leases. Calculate initial measurement of ROU asset and a lease liability. Calculate the subsequent measurement of both finance and operating leases. Describe the presentation of the leases in the financial statements. Review excerpts from a selection of public companies’ lease disclosures.

Preparation

None.

Notice

None.

Leader(s):

Leader Bios

Bobbe Barnes, AICPA Learning

Bobbe M. Barnes, CPA, CGMA, CMA, CGFM Fair Oaks Ranch, TX Bobbe is an educator and consultant with many years of professional experience in IFRS & US GAAP training around the world. Most recently, she developed the Certified International Professional Accounting certificate program, comprising training courses and examinations. Bobbe has worked in many countries including the USA, Central & Eastern Europe, Central Asia, Russia, Ukraine, China, Indonesia, Mongolia, and South Korea. She is a Certified Public Accountant (CPA), a Chartered Global Manangement Accountant, a Certified Management Accountant (CMA), and a Certified Government Financial Manager (CGFM).

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Non-Member Price $119.00

Member Price $89.00