Leases: Mastering the New FASB Requirements

July 16, 2024 6:00am - 2:00pm PDT

(Check-In 5:30am PDT )

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8.0 Credits

Member Price $332.00

Non-Member Price $403.00

Overview

Key aspects of FASB ASC 842, Leases, including lease modifications, sale and leaseback transactions, and leveraged leases are covered for practitioners looking to understand FASB requirements.

Highlights

Lease classification

Amortization of the lease asset

Derecognition of the underlying asset

Recognition of lease receivables

Lease modifications

Sale and leaseback transactions

Presentation and disclosure requirements

Prerequisites

Experience in application of accounting standard

Designed For

Accountants and finance professionals

Objectives

Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.
Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842.
Recognize lessor accounting requirements for sales-type, direct financing and operating leases under FASB ASC 842.
Recognize accounting requirements for lease modifications under FASB ASC 842.
Recognize accounting requirements for sale and leaseback transactions under FASB ASC 842.
Recognize presentation requirements for lessees and lessors under FASB ASC 842.

Notice

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