Leases: ASC Topic 842 in Depth 2024

Overview

This course provides in-depth coverage of ASC Topic 842, Leases. Leasing is popular among corporations for needs including office space and equipment. Since ASC Topic 842, Leases has been adopted by most entities, it is time to review the topic, including any recently issued updates. Excerpts from publicly traded companies’ recent disclosures on Leases are also examined.

Highlights

• FASB ASC 842, Leases
• All recently released updates to ASC 842, Leases

Prerequisites

None

Designed For

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

Objectives

• Identify, measure, present and disclose the treatment of leases from the lessee's and lessor's perspectives under ASC Topic 842, with examples drawn from the illustrative guide
• Identify recently released updates to ASC Topic 842
• Review excerpts from a selection of public companies' lease disclosures

Preparation

None

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by the California Education Foundation (CalCPA). Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.