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An Overview of Lease Accounting

Provider: AICPA

Length: 75 minutes

Accounting 1.5 CPE Credits Intermediate QAS self study
Leases overview Implementation

Get a bird’s-eye view of FASB ASC 842, Leases, and learn how a lease contract is identified, recognized, initially measured, subsequently measured, presented in the financial statements, and disclosed in the notes to the financial statements.

Also gain a high-level view of lease modifications, sale and leaseback transactions, and tips on implementing FASB ASC 842.

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