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Do I Have a Lease? OverviewThis course provides an in-depth overview of the assessment of whether or not an arrangement is or contains a lease. This includes a discussion of specific guidance prescribed by ASC Topic 842 as well as additional interpretive guidance provided several of the Big 4 accounting firms. This course also addresses the short-term lease exception available in ASC Topic 842. Learning ObjectivesUpon completion of this course, you will be able to: · Determine whether an arrangement is or contains a lease · Determine whether an arrangement includes an identified asset · Identify considerations with respect to substitution rights and decision-making rights Recognize the short-term lease exception prescribed by ASC Topic 842 Revision Date: 1/14/22
Additional Contents : Complete, no additional material needed
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