Leases: Lessor Accounting Explained
Provider: GAAP Dynamics
Length: 120 minutes
Accounting
2 CPE Credits
Intermediate
QAS self study
While accounting for leases by a lessee is a more widespread accounting and reporting issue, ASC 842 also address the accounting by lessors, which can be quite a complex topic when applicable to a reporting entity. This CPE-eligible, eLearning course (2.0 CPE) uses audio, interactivity, and detailed examples to explore all facets of lease accounting for lessors, including the accounting considerations for sales-type, direct financing, and operating leases. The online course also discusses how ASC 842 may be impacted by standards, like ASC 606 Revenue from Contracts with Customers. Are you ready to zoom through the Lessor racetrack?