What You Need to Know About Lease Accounting (CPA)
Estimated Time: 4 hours
$47.00 $59.00
Earn 4 Points for Completing
An in-depth overview of lease accounting standards, this course includes a conversation of the primary reasons for the change, focusing also on identifying a lease within a contract. Important topics include lease classification, initial measurement, subsequent measurement, and other subject areas. Course Type: eBook. Worth 4 Technical CPE Credits (CPA/NASBA). UPDATED 2024
Credits
4 CPE Credits
Learning Objectives
- Recognize how the new leasing standard has evolved and how the new standard is organized
- Determine whether an arrangement contains a lease
- Identify considerations with respect to substitute rights and decision-making rights
- Identify the criteria for the new finance lease and short-term leases
- Recognize the new recognition and measurement requirements for both lessees and lessors
- Identify the recognition criteria for sales-type, direct financing, and operating leases
- Identify the overall requirements with respect to lease modifications
- Identify the criteria used for sale and leaseback transactions
- Identify the considerations with respect to a lessee's involvement in construction of a leased asset
- Identify the presentation requirements for both lessees and lessors
- Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors
- Identify the effective date for the new lease accounting standards
- Identify the significant differences between ASC 842 and IFRS 16
- Recognize considerations of and alternatives provided to private companies
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Field of Study: Accounting - Prerequisites & Advanced Preparation: None - CPE Credit Type: Technical - Delivery Method: QAS Self Study - For more information regarding administrative policies such as complaint and refund, please contact our Customer Success team at support@vtrpro.com or visit our Help webpage.
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CPA: VTR 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. This program is valid for 4 CPEs.