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DTSTAMP:20260617T172859Z
DTSTART:20261111T180000Z
DTEND:20261111T220000Z
SUMMARY: The Bottom Line on the New Lease Accounting Requirements
DESCRIPTION: 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\n  
CLASS:PUBLIC
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