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The Bottom Line on the New Lease Accounting Requirements

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4.00 Credits

Member Price $139.00

Non-Member Price $169.00

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Overview

FASB ASC 842, Leases, explained.
Understanding lease fundamentals is essential to applying FASB lease requirements appropriately. As such, you'll delve into key concepts that define what a lease is, as well as basic lease accounting topics, such as:

  • Contracts containing leases
  • Lease classification
  • Amortization of the right-of-use asset
  • Impairment considerations

    Lease presentation and disclosure requirements
    Comprehensive examples and case studies will guide you through approaches to help you adopt accounting guidance for FASB ASU 2023-01. You'll also review the presentation and disclosure requirements and other topics, including:
  • Lease versus non-lease components
  • Sales-type lease
  • Direct financing lease
  • Operating lease
  • Lease terminations

    • Non-Member Price $169.00

    Member Price $139.00

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