september, 2021

10sep1:00 pm4:45 pmNCACPA Topic 842: Implementing Leases WorkshopMelisa will be presenting 4 credits

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Event Details

This course offers an in-depth look at the new leases standard (ASC 842), which requires organizations to recognize lease assets and liabilities on the balance sheet. This comprehensive course will cover recognition, measurement, presentation and disclosure requirements, while also focusing on a key area of change which is proper identification of a lease using a principles-based approach. We will discuss implementation requirements from both the lessee and lessor accounting models. In addition, we explore a variety of scenarios including short-term leases, purchase options, variable lease payments, and remeasurement. This course offers practical journal entry examples, lessons learned from implementation, and explores recently issued amendments to the lease accounting guidance.

Time

(Friday) 1:00 pm - 4:45 pm EST

Location

Virtual

Organizer

North Carolina Association of Certified Public Accountants

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