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ASC 842: A Detailed Example (a webevent brought to you by LeaseQuery)

Description

Join LeaseQuery for an example of how to apply the comprehensive new FASB lease accounting standard, ASC 842. The presentation will discuss the application of key dates, contract components, and the ultimate calculations necessary for compliance.

Learning Objectives

Upon completion of this course, participants will be able to determine a lessee’s appropriate accounting term, differentiate between lease components, non-lease components, and non-components, and reperform a basic calculation example of the lease liability and ROU Asset under ASC 842 guidelines.

Major Topics
  • Identification of key lease dates
  • Recognition of contract financial components and their applicability towards the lease liability calculation
  • Determination of appropriate discount rate
  • Presentation of initial and subsequent journal entries under ASC 842
Provider
Maryland Association of CPAs
Course Level
Basic
Professional Area of Focus
FutureReady Sponsor Event
CPE Field of Study
Accounting
1.0
Who Should Attend

 Accountants of all levels
Instructor(s)
Jason Parker
Prerequisites

None

Advanced Preparation

None

Location
Online
Sponsor
Event Information
When
Dec 11, 2020
10:00 am - 11:00 am EST
Location
Online
Total CPE Credits
1
Format
Live Webcast

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$ (% off)
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NON-MEMBER

$ (% off)
$45.00
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ASC 842: A Detailed Example (a webevent brought to you by LeaseQuery)

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