Webcast: Leases: Is it a Lease? (Topic 842-10) (XCLESO17)
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Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. The FASB has now released the Topic 842, Leases, a major rewrite of the leasing topic. This course, one of three, concentrates on the new Topic 842, Leases. The effective date for nonpublic entities is annual reporting periods beginning after December 15, 2019. However, early application is permitted. Help your clients and companies be prepared for adoption before it becomes a

9/12/2017
When: 09/12/2017
1:00 PM until 3:00 PM
Where: Webcast
CALCPA
4173307A
United States
Presenter: Bobbe Barnes


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Acronym XCLESO17
CPE 2 hours
Vendor CalCPA
Category
Accounting & Auditing
Level Overview
Prerequisite None
Adv Prep None
Yellow Book? No
Designed for CPAs, auditors, consultants, and financial and management professionals.
Registration
Member $60
CPA Non-Member $94

The Member rate applies to LCPA members, other state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

Course Description

Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. The FASB has now released the Topic 842, Leases, a major rewrite of the leasing topic.

This course, one of three, concentrates on the new Topic 842, Leases.

The effective date for nonpublic entities is annual reporting periods beginning after December 15, 2019. However, early application is permitted. Help your clients and companies be prepared for adoption before it becomes a last-minute effort.

Materials are provided as an ebook for this course.

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

Major Topics

FASB ASC 842, Leases