Checkpoint Learning

Checkpoint Learning

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Mastering the New Accounting for Leases  

CATEGORY: Accounting & Auditing
COURSE ID: CLMNAL, VERSION 3.00
(109)
  Online & Mobile
8 CPE Credits
Level: Intermediate

This course provides an in-depth look at the lease accounting guidance under ASC 842. With the issuance of ASU 2016-02, the FASB overhauled the lease literature in place since FAS 13 was issued several decades ago. The new guidance has brought all leases onto the balance sheet, whether operating or finance. The course begins by looking at the basic concepts and then considers both the lessee and lessor view of the guidance.

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