Leases: Is it a Lease? ASC Topic 842-10 WEBCAST
Overview
This course concentrates on the identification of a lease and the classification of the lease as covered in ASC Topic 842-10. 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
None.
Designed For
CPAs, auditors, consultants, and financial and management professionals.
Objectives
Identify a lease Classify the lease from both the lessee and the lessor’s perspectives Determine the lease term and commencement date Calculate initial direct costs 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).
Non-Member Price $119.00
Member Price $89.00