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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
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