The Bottom Line on the New Lease Accounting Requirements

May 18, 2026 12:00pm - 4:00pm

Online/Webcast

4.00 Credits

Member Price $139.00

Non-Member Price $169.00

Overview

Basic accounting, financial reporting, and disclosure requirements under FASB ASC 842, Leases are explained for accounting and finance professionals.

Highlights

Lease classification

Amortization of the leased asset

Derecognition of the underlying asset

Recognition of lease receivables

Lease modifications

Sale and leaseback transactions

Prerequisites

Experience in application of accounting standards

Designed For

Accountants and finance professionals

Objectives

Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.
Recognize accounting requirements for lease modifications under FASB ASC 842.
Recognition presentation requirements for lessees and lessors under FASB ASC 842.
Identify the recognition criteria for sales-type, direct financing, and operating leases.