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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 3 ||| Review Questions: 5 ||| Final Exam Questions: 5 |
| CPE Credits : | 1.0 |
| IRS Credits : | 0 |
| Price : | $14.95 |
| Passing Score : | 70% |
| Course Type: | Video - NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 1991 |
| Description : | This course provides a high level overview of the accounting and reporting requirements related to lease transactions as outlined in ASC Topic 842. This course addresses the process of determining whether an arrangement contains a lease and the resulting lease classification. This course also addresses recognition requirements as well as some high level presentation & disclosure topics. |
| Usage Rank : | 0 |
| Release : | 2022 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
What Is a Lease?
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 12-Dec-2022 |
| 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 : | Video - NASBA QAS - Text - Technical - NASBA Registry - 1991 |
| Keywords : | Accounting, Lease, Accounting, Fundamentals, Video, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, participants will be able to do the following:
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| Course Contents : | Chapter 1 - Lease Accounting Fundamentals Chapter 1 Review Questions Glossary of Key Terms |
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