Do I Have a Lease?Code: 23-LEASE

Price: $14.95
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Course Details

22 pages

Course description and objectives:

This course provides an in-depth overview of the assessment of whether or not an arrangement is or contains a lease. This includes a discussion of specific guidance prescribed by ASC Topic 842 as well as additional interpretive guidance provided several of the Big 4 accounting firms. This course also addresses the short-term lease exception available in ASC Topic 842. 

Course Objectives:

After reading the materials, participants will able to:   

  •  Determine whether an arrangement is or contains a lease
  •  Determine whether an arrangement includes an identified asset
  •  Identify considerations with respect to substitution rights and decision-making rights
  •  Recognize the short-term lease exception prescribed by ASC Topic 842

Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  1 Hour

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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Good information presented in a logical manner
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American CPE, 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

 

NASBA QAS Sponsor number 108096