November 14, 2023

Webinar

2 Total CPE Credits

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Webinar (CA): Leases: Lessee - Topic 842-20 2023

  • Instructor

    Bobbe Barnes

The second course, in a three-course series, concentrates on leasing from the perspective of the Lessee, as covered in ASC Topic 842-20. Since ASC Topic 842, Leases, has been adopted by most entities, it is time to review the topic, including any recently issued updates. The course also includes pertinent note disclosures from several publicly traded companies across several industries.

Learning Objectives

• Identify short-term leases
• Calculate initial measurement of ROU asset and a lease liability
• Calculate the subsequent measurement of both finance and operating leases
• Describe the presentation of the leases in the financial statements
• Review excerpts from a selection of public companies' lease disclosures

Major Topics

• FASB ASC 842, Leases
• All recently released updates to ASC 842, Leases

CPE Credits Available

2
Total CPE
2
Accounting

Things to Know About This Course

Course Level

  • Overview

Prerequisites

Attendees should be familiar with the content from the first course, Leases: Is It a Lease?

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, auditors, consultants, and financial and management professionals.

Provider

California CPA Education Foundation

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