Lease Accounting Fundamentals

Lease Accounting Fundamentals
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Price: $14.99
Credits: 1.0
Prerequisite: Basic Accounting Knowledge
Level: Overview
Model: KC041
Author: Kelen F. Camehl, CPA, MBA
Average Rating: Not Rated
Fields of study: Accounting
Format: PDF

Course Description

This course provides a high level overview of the accounting and reporting requirements related to lease transactions as outlined in ASC Topic 842.  This course addresses the process of determining whether an arrangement contains a lease and the resulting lease classification.  This course also addresses recognition requirements as well as some high level presentation & disclosure topics.

Learning Objectives

·       Determine whether an arrangement contains a lease

·       List the criteria for lease classification

·       Identify how leases are initially and subsequently measured

Add  Recognize impacts from lease modifications

·       Identify presentation and disclosure requirements for lease transactions

Add   Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : 
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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