Leases: Miscellaneous Topics 2024
2.00 Credits
Member Price $89
Non-Member Price $119
Overview
This course, the last in a three-course series, concentrates on the remaining topics in ASC Topic 842, Leases, such as leasing from a lessor’s perspective and disclosure and transition for both the lessor and lessee. The course also reviews and discusses note disclosures from several publicly traded companies across several industries. Attendees should be familiar with the content from the first course, Leases: Is It a Lease?, and the second course, Leases: Lessees. Be sure to register for all three parts of this series: Leases: Is it a Lease?-Topic 842-10 Leases: Lessee-Topic 842-21 Leases: Miscellaneous Topics
Highlights
- FASB ASC 842, Leases
- All recently released updates to ASC Topic 842, Leases
Prerequisites
Leases: Is It a Lease? and Leases: Lessee
Designed For
CPAs, auditors, consultants, and financial and management professionals.
Objectives
- Recognize the lease at commencement under sales-type, direct financing, and operating leases, from the perspective of a lessor
- Calculate the subsequent measurement under sales-type, direct financing, and operating leases, from the perspective of a lessor
- Describe the presentation of the leases in the financial statements
- Review excerpts from a selection of public companies' lease disclosures
Preparation
None
Leader(s):
Leader Bios
Bobbe Barnes, AICPA
Bobbe Barnes is an educator and consultant with many years of professional experience in IFRS, US GAAP, and certification training around the world. She recently completed nine years overseas working in emerging economies, where she led the team that developed the Certified International Professional Accounting certificate program, comprising training courses and examinations. Bobbe has worked in many countries and regions including the USA, Africa, Central & Eastern Europe, Central Asia, Mongolia, Russia, Ukraine, Middle East, and Far East including China, Indonesia, Malaysia, Thailand, and South Korea. Bobbe is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA), and a Certified Government Financial Manager (CGFM). In addition, she is active in the Institute of Management Accountants, having served on the Board of Directors and the standing Committee on Ethics.
Just recently she was a keynote speaker at the International Accounting and Auditing Conference in Tashkent, Uzbekistan, and a speaker at the fifth annual Middle East IFRS and Accounting Summit in Dubai, where she also conducted a full day workshop on Financial Instruments.
Non-Member Price $119
Member Price $89