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UID:145661ma
DTSTAMP:20260520T023111Z
DTSTART:20261027T170000Z
DTEND:20261027T203000Z
SUMMARY: The Bottom Line on the Lease Accounting Requirements
DESCRIPTION: Which leases are within the scope of FASB Accounting Standards Codification 842\, Leases\, and what are the basic accounting\, financial reporting\, and disclosure requirements? This course addresses those questions by focusing on the basic core principles of this major standard and by clarifying the essential topics such as the identification\, recognition\, measurement\, presentation\, and disclosure requirements for leases. Participants will learn to apply the standard by completing engaging case studies incorporated throughout the course. Additionally\, they'll explore the lessee accounting model\, lease classification\, amortization of the right-of-use asset\, and the calculation of interest on the lease liability. Participants will also examine the accounting model for lessors and key considerations\, such as profit recognition and the assessment of collectability.
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