- NY Credits : 3.0
- TX Credits : 3.0
Checkpoint Learning
Course Detail
This course discusses the authoritative pronouncements for leases, the advantages and disadvantages of leasing, lease terminology, classification and accounting for leases, the disclosure requirements of the lessee, and sale-leaseback transactions. The guidance issued in ASUs 2016-02, 2021-05, 2021-09 and 2023-01 codified in ASC 842 is covered in these materials.
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