It’s a whole new world for lessees under ASC topic 842. Soon nearly all leases will need to be disclosed as a liability on the balance sheet – from buildings right down to autos and copiers. Although the greatest impact will be on large entities, this will affect the financial statements of small and mid-size entities as well. This program will dive into the new standard on leases, effective dates, and address what you need to know now.
DESIGNED FOR
Practitioners and members in industry seeking a better understanding of the new lease accounting rules effective for private companies
BENEFITS
- Apply the new financial accounting concepts of leases
- Gain a working knowledge of accounting rules as they apply to leases
HIGHLIGHTS
- What is a lease?
- Recognition and measurement of lease assets and liabilities
- Impact on lessors and lessees
- Disclosures and transition rules
- Effective dates
COURSE LEVEL
Basic
ADDITIONAL NOTES
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