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Surgent's What You Need to Know About ASC 842, Leases

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26 / S-60352
Registration is Open
Member Price
$49.00 Regular Registration
Your Price
$51.00 Regular Registration
Designed For:

Practicing CPAs and their staffs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review

Prerequisite:

Experience in financial accounting and reporting

In this one-hour overview course, we'll review the key accounting aspects of ASC 842, primarily from a lessee's perspective. The course will review lease classification, measuring and recording lease liabilities and related assets, and subsequent accounting for both finance and operating leases. The course will also discuss transition accounting for ASC 842 and provide examples of the disclosures required under the standard.

Delivery Method: On-Demand 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 Surgent McCoy.

Objectives

  • Comprehend and apply the FASB’s comprehensive lease accounting guidance found in ASU No. 2016-02, Leases (Topic 842)
  • Recall operational issues in adopting the lease accounting standard

Advanced Preparation

None

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.