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  • Leases: Is it a Lease? (Topic 842-10) (LESO)

Leases: Is it a Lease? (Topic 842-10) (LESO)

  • 01/16/2018
  • 1:00 PM - 3:00 PM
  • WEBINAR 4173308B


Registration is closed

Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. The FASB has now released the Topic 842, Leases, a major rewrite of the leasing topic.

This course, one of three, concentrates on the new Topic 842, Leases.

The effective date for nonpublic entities is annual reporting periods beginning after December 15, 2019. However, early application is permitted. Help your clients and companies be prepared for adoption before it becomes a last-minute effort.


  • Identify a lease
  • Classify the lease from both the lessee and the lessor perspective
  • Determine the lease term and commencement date
  • Calculate initial direct costs
Topics Discussed:
  • FASB ASC 842, Leases

Designed For: CPAs, auditors, consultants, and financial and management professionals.
Level: Overview
Instructor: Bobbe Barnes
Developer: CalCPA
CPE Credits: 2

Area of Study: Accounting

North Dakota CPA Society
2701 South Columbia Road, Ste D
Grand Forks, ND 58201

Phone: (701) 775-7100 or (877) 637-2727
Email: mail@ndcpas.org

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