ASC 842, Leases: Implementation Issue s and Lessons Learn
Available Until
(Check-In )
On-Demand Only
2.00 Credits
Member Price $79.00
Non-Member Price $188.00
Overview
Description:
Recall lessons learned and practical implementation challenges and complexities with the FASB's Accounting Standard Update for Leases (ASC Topic 842). Identify key differences between ASC Topic 842 and ASC Topic 840, Practical Expedients, remeasurement-triggering events. Session will go beyond the basics and will apply to specific examples.
Learning Objectives:
After attending this session you will be able to . . .
- Identify the complexities of the new FASB lease standard and its implementation challenges.
Program Content:
- FASB's Accounting Standard Update for Leases (ASC Topic 842)
- Key differences between ASC Topic 842 and ASC Topic 840
- Implementation options, entries, practical expedients, and remeasurement-triggering events
- FASB ASU 2023 - 01 - Leases (Topic 842): Common Control Arrangements
Who Should Attend?
Accountants in business and in public accounting.
Developed By:
Pennsylvania Institute of CPAs
Instructor:
Allison M. Henry, CPA, CGMA
Prerequisites
None
Preparation
None
Leader(s):
Leader Bios
Allison Henry, CPA Crossings LLC
Allison has been with the PICPA since 2003 and works to elevate CPA practice quality through advocacy, outreach, and education. She had also spent several years as a senior manager with a regional accounting firm and 9 years at Deloitte & Touche LLP.
Non-Member Price $188.00
Member Price $79.00