Webcast: Leases: Lessee (Topic 842-20) (XCLESE17)
Tell a Friend About This EventTell a Friend
 

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, two of three, addresses the leases from the perspective of a lessee and 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

9/19/2017
When: 09/19/2017
1:00 PM until 3:00 PM
Where: Webcast
CALCPA
4173308A
United States
Presenter: Bobbe Barnes


Online registration is closed.
« Go to Upcoming Event List  

Acronym XCLESE17
CPE 2 hours
Vendor CalCPA
Category
Accounting & Auditing
Level Overview
Prerequisite Leases: Is it a Lease? (Topic 842-10)
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, two of three, addresses the leases from the perspective of a lessee and 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 short-term leases
  • Calculate initial measurement of ROU asset and lease liability
  • Calculate the subsequent measurement of both finance and operating leases
  • Describe the presentation of the leases in the financial statements

Major Topics

FASB ASC 842, Leases