CPE Course Leases: Lessor & Effective Date and Transition (Topic 842-30)

January 23, 2018

2:00 PM — 4:00 PM

Location Webinar

Member Price $60.00
Non-member Price $94.00

Curriculum Accounting & Audit

Field of Interest

Level Overview

Designed For

CPAs, auditors, consultants, and financial and management professionals.

2.00 credits

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Objective

  • 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.

Highlights

FASB ASC 842, Leases

Instructors

Prerequisites

Leases: Is It a Lease? and Leases: Lessee

Developer

California Society of CPAs

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