Checkpoint Learning

Checkpoint Learning

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Leases - A Whole New World  

CATEGORY: Accounting & Auditing
COURSE ID: CLWRLD, VERSION 3.00
(46)
  Online & Mobile
3 CPE Credits
Level: Intermediate

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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