March 9, 2023


2 Total CPE Credits


Webinar (CPA Crossings): Implementation Challenges with the New FASB Lease Standard

  • Instructor

    Allison Henry

Learning Objectives

After attending this presentation you will be able to…

  • Identify the complexities of the new FASB lease standard.
  • Recall the FASB lease standard implementation challenges.

Major Topics

The major topics that will be covered in this class include:

  • FASB’s Accounting Standard Update for Leases (ASC Topic 842).
  • Key differences between ASC Topic 842 and ASC Topic 840.
  • Commitments that are on the balance sheet: operating leases and finance leases
  • Allocation consideration to lease and nonlease components.
  • Lease payments, discount rate, inception date, commencement date, lease term.
  • Impairments of right-of-use asset, modifications, subleases.
  • Policy elections and disclosures.

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation

This webinar is produced by CPA Crossings. 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

Members in Public and Members in Business


CPA Crossings, LLC

This event has ended.