March 16, 2021 – March 18, 2021 11:00am – 1:00pm Map & Directions 602-252-4144

Webcast: Leases: Is it a Lease? (topic 842-10) | 4203307C

Description




This course, first in a three-part series, concentrates on ASC topic 842, Leases. Leasing is popular among corporations, for needs including office space and equipment. Addresses the identification of a lease and the classification of the lease into the Operating or Finance categories for Lessees; and Sales-Type, Direct Financing, or Operating for Lessors.
ASC 842, Leases, is now effective for most publicly traded entities. Private companies and nonprofit entities should also prepare, as the effective date for nonpublic entities is annual reporting periods beginning after December 15, 2020. Early application is also permitted. Prepare your clients and companies for adoption.





Location

ASCPA Live Online Webcast
Phoenix, AZ 85034-6617

Registration Time

10:30am

Fees

Member:
$75
Non-CPA Staff:
$101
Non-CPA Staff (100% club):
$75
Non-CPA Staff (sole proprietor):
$75
Non-Member:
$101
Webinar
Accounting & Auditing
2

Objectives





Identify a lease
Classify the lease from both the lessee and the lessor perspective
Determine the lease term and commencement date
Calculate initial direct costs




Course Level

Overview

Vendor

CalCPA Education Foundation More With This Vendor

Designed For




CPAs, auditors, consultants and financial and management professionals.



Prerequisites




None.



Highlights





FASB ASC 842, Leases
All recently released updates to ASC 842, Leases




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