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Course Details

Do I Have a Lease? (Course Id 1927)

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Author : Kelen Camehl, CPA, MBA
Status : Production
CPE Credits : 1.0
IRS Credits : 0
Price : $12.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1927

Description :

This course provides an in-depth overview of the assessment of whether or not an arrangement is or contains a lease.  This includes a discussion of specific guidance prescribed by ASC Topic 842 as well as additional interpretive guidance provided several of the Big 4 accounting firms.  This course also addresses the short-term lease exception available in ASC Topic 842. 

Usage Rank : 0
Release : 2021
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 13-Dec-2021
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 1927

Keywords : Accounting, Disclosures, Do, Have, Lease, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Determine whether an arrangement is or contains a lease
  • Determine whether an arrangement includes an identified asset
  • Identify considerations with respect to substitution rights and decision-making rights
  • Recognize the short-term lease exception prescribed by ASC Topic 842
Course Contents :

Chapter 1 - Do I Have a Lease?

Course Learning Objectives

Course Overview

Introduction

Lease Definition

Is There an Identified Asset?

Review Questions

Right to Substantially All of the Economic Benefits

Right to Control Use of the Asset

Final Determination

Short-Term Lease Exception

Illustrative Examples Determining Whether a Contract Contains a Lease

Review Questions

Glossary of Key Terms

CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
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