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Leases: Mastering the New FASB Requirements

 Various
 
8.0
Registration is Open
Member Price
$349.00 Regular Registration
Your Price
$419.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Wed, 06/25/2025 from 9:00 am to 5:00 pm
 Tue, 07/29/2025 from 9:00 am to 5:00 pm
 Wed, 08/27/2025 from 9:00 am to 5:00 pm
 Wed, 09/24/2025 from 9:00 am to 5:00 pm
 Thu, 10/09/2025 from 9:00 am to 5:00 pm
 Tue, 11/18/2025 from 9:00 am to 5:00 pm
 Tue, 12/09/2025 from 9:00 am to 5:00 pm
 Thu, 01/29/2026 from 9:00 am to 5:00 pm
 Thu, 02/19/2026 from 9:00 am to 5:00 pm
 Tue, 03/17/2026 from 9:00 am to 5:00 pm
 Thu, 04/23/2026 from 9:00 am to 5:00 pm
 Currently available
Designed For:

Accountants and finance professionals

Prerequisite:

Experience in application of accounting standard

FASB ASC 842, *Leases*, standards decoded
By learning essential information about lease accounting requirements, you'll understand the core principles of the standards and how to apply them. You'll explore topics, such as:

  • Identification
  • Recognition
  • Measurement
  • Presentation and disclosure requirements

    Deliberate application of lessee accounting model
    You'll also learn about classifying leases, the amortization of the right-of-use asset, and the interest on a lease liability. Additional topics include:
  • Short-term leases
  • Purchase options
  • Variable lease payments
  • Sale and leaseback transactions
  • Leveraged leases
    Delivery Method: Individual webcast
    CPE Credit: Accounting
    Program Level: Intermediate

    This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.

    • Objectives

    • Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.
    • Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842.
    • Recognize lessor accounting requirements for sales-type, direct financing and operating leases under FASB ASC 842.
    • Recognize accounting requirements for lease modifications under FASB ASC 842.
    • Recognize accounting requirements for sale and leaseback transactions under FASB ASC 842.
    • Recognize presentation requirements for lessees and lessors under FASB ASC 842.

    Speakers

    Vendor

    The Virginia Society of CPAs (VSCPA) 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: NASBARegistry.org.

    For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.