CPE Course Leases: Lessor & Effective Date and Transition (Topic 842-30)
January 23, 2018
2:00 PM — 4:00 PM
Curriculum Accounting & Audit
Field of Interest
CPAs, auditors, consultants, and financial and management professionals.
2.00 creditsView Cart
- Recognize the lease at commencement under sales-type, direct financing, and operating leases, from the perspective of a lessor.
- Calculate the subsequent measurement under sales-type, direct financing, and operating leases, from the perspective of a lessor.
- Describe the presentation of the leases in the financial statements.
- Identify the effective date for public and nonpublic entities.
- Describe the transition requirements for both lessees and lessors.
FASB ASC 842, Leases
Leases: Is It a Lease? and Leases: Lessee
California Society of CPAs