2025 Recorded Course Catalog
Bring your CPE catalog to life with Galasso Learning Solutions’ recorded course packages. Developed and delivered by industry experts, our engaging, high-quality A&A content features stories, analogies, and example real-world to create an impactful learning experience. Easily integrate our NASBA-compliant courses into your LMS and give your members the exceptional training they deserve.
GLS’s 2025 Catalog will be available by May 1, 2025 to support your upcoming CPE year.
Additional courses will be added throughout the year.
Topic 842 - Implementing Leases Workshop
This updated course offers an in-depth look at the FASB 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 critical area of change which is the 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 and lessons learned from implementation, while exploring recently issued amendments to the lease accounting guidance.
Upon completing this course, learners will be able to:
- Recall the definition of a lease under ASC 842
- Apply recognition and measurement requirements of ASC 842
- Recognize the presentation and disclosure requirements of the new leases standard
- Prepare journal entries necessary to account for leases as both a lessee and lessor
