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FASB ASC 842, Leases: A Deep Dive into Implementation Issues

  • 09/19/2022
  • 12:30 PM - 2:30 PM
  • Webinar - CPA Crossings



Explore the practical implementation challenges and complexities within FASB's Accounting Standard Update for Leases (ASC Topic 842), including key differences between ASC Topic 842 and ASC Topic 840, practical expedients, remeasurement triggering events, transition entries, and options. This session will go beyond the basics and include examples.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event

Learning Objectives:

After attending this presentation you will be able to...

  • Identify the complexities of the new FASB lease standard.
  • Apply the FASB lease standard implementation challenges.

    Program Content:

    The major topics that will be covered in this class include:

    • 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

    Designed for: Members in Public and Members in Business

    Level: Basic

    InstructorAllison M. Henry, CPA, CGMA

    Developer: Pennsylvania Institute of CPAs

    CPE Credits: 2

    Area of Study: Accounting

    Prerequisite: None

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