Lease Accounting Fundamentals - Self Study
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.

Course Publication Date: September 15, 2022

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or webinar membership or can be purchased for $10.00!

Author:Kelen Camehl
Course No:ACT-LEASEACT-8342
Recommended CPE:1.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Webinars - On Demand
Accounting
  
Learning Objectives
  • Determine whether an arrangement contains a lease
  • List the criteria for lease classification
  • Identify how leases are initially and subsequently measured
  • Recognize impacts from lease modifications
  • Identify presentation and disclosure requirements for lease transactions

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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