FASB ASC 842, *Leases*, standards decoded
通过学习租赁会计要求的基本信息, you’ll understand the core principles of the standards and how to apply them. You’ll explore topics, such as:
- Identification
- Recognition
- Measurement
- Presentation and disclosure requirements
承租人会计模式的慎重运用
You’ll also learn about classifying leases, the amortization of the right-of-use asset, and the interest on a lease liability. Additional topics include:
- Short-term leases
- Purchase options
- Variable lease payments
- Sale and leaseback transactions
- Leveraged leases
学习 Objectives:
· Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.
· Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842.
·确认出租人对销售类型的会计要求, 根据FASB ASC 842直接融资和经营租赁.
· Recognize accounting requirements for lease modifications under FASB ASC 842.
· Recognize accounting requirements for sale and leaseback transactions under FASB ASC 842.
· Recognize presentation requirements for lessees and lessors under FASB ASC 842.
Who will benefit:
· Accountants and finance 职业als
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