Description
FASB ASC 842, *Leases*, standards decoded
By learning essential information about lease accounting requirements, you'll understand the core principles of the standards and how to apply them. You'll explore topics, such as:
Deliberate application of lessee accounting model
You'll also learn about classifying leases, the amortization of the right-of-use asset, and the interest on a lease liability. Additional topics include:
Highlights
Objectives
- 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 accounting requirements for lease modifications under FASB ASC 842.
- Recognize accounting requirements for sale and leaseback transactions under FASB ASC 842.
- Recognize presentation requirements for lessees and lessors under FASB ASC 842.
Designed For
Course Pricing
WYOCPA Member Fee
$332.00
Non-Member Fee
$403.00
Your Price
$403.00
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