The Bottom Line on the New Lease Accounting Requirements

Nov 11, 2026 12:00pm - 4:00pm

(Check-In 12:00pm )

Online

4.00 Credits

Member Price $139.00

Non-Member Price $169.00

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