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Lease Accounting Fundamentals (Video) (Course Id 1991)

QAS / Registry
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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 - Text
Lease Accounting Fundamentals (Video) - CPE course for CPAs

Technical Designation:

 Technical

Field Of Study:

 Accounting

Approved Audience:

 NASBA QAS - NASBA Registry

Key Takeaways:

This video course provides a high level overview of lease accounting and reporting requirements under ASC Topic 842.

  • Addresses the process of determining whether an arrangement contains a lease.
  • Explains the resulting classification between finance and operating leases.
  • Covers high level presentation and disclosure topics for lease transactions.
  • Worth 1.0 CPE credit in Accounting as a self study video course on lease accounting fundamentals, requiring a 5 question final exam preceded by 5 review questions (optional) and a 70% passing score.

Frequently Asked Questions:

This Lease Accounting Fundamentals course teaches how to determine whether an arrangement contains a lease.

This course teaches how to list the criteria for lease classification.

This course teaches how to recognize impacts from lease modifications, along with presentation and disclosure requirements.

This Lease Accounting Fundamentals video course carries 1.0 CPE credit in Accounting as a Technical, self study course, requiring a 5 question final exam preceded by 5 review questions (optional) with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

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:

 22500

Release:

 2022

Version:

 1.0

Prerequisites:

 None.

Experience Level:

 Overview

Additional Contents:

 Complete, no additional material needed.

Additional Links:
External: What Is a Lease?
Internal: Lease Accounting Fundamentals (Video)
Internal: What Is a Lease? (Related CPE course)
External: ASC 842 Lease Accounting Summary (PwC Viewpoint)

Advance Preparation:

 None.

Delivery Method:

 QAS Self Study

Intended Participants:

 Anyone needing Continuing Professional Education (CPE).

Revision Date:

 06-Mar-2026

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.

Keywords:

 Lease Accounting Fundamentals (Video) - CPE course for CPAs

Learning Objectives:

Course Learning Objectives

Upon completion of this course, participants will be able to do the following:
  • Determine whether an arrangement contains a lease
  • List the criteria for lease classification
  • Identify how leases are initially and subsequently measured
  • Recognize impacts from lease modifications
  • Identify presentation and disclosure requirements for lease transactions

Course Contents:

Chapter 1 - Lease Accounting Fundamentals

Chapter 1 Review Questions

Glossary of Key Terms
Click to go to: Lease Accounting CPE Courses & ASC 842 Training | CPEThink
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