Exploring the New Lease Accounting Standard

Overview

It’s a whole new world for lessees under ASC topic 842. This program will dive into the new standard on leases and its impact on every size entity, review effective dates, and address what you need to know now. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics covered in this class include:

• What is a lease?
• Recognition and measurement of lease assets and liabilities Impact on lessors and lessees
• Disclosures and transition rules
• Effective dates

Prerequisites

None

Designed For

Practitioners and members in industry seeking a better understanding of the new lease accounting rules effective for private companies.

Objectives

After attending this presentation you will be able to...

• Apply the new financial accounting concepts of leases
• Gain a working knowledge of accounting rules as they apply to leases

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 CPA Crossings. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.