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Lease Accounting Fundamentals (Video) (Course Id 1991)

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Author : Kelen Camehl, CPA, MBA
Status : Production
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 :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 16-Apr-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:
  • 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

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