June 26, 2025


Live Webcast


NYSED 4

The Bottom Line on the New Lease Accounting Requirements Webcast

June 26, 2025
Live Webcast
NYSED 4
  • View Bio

    Instructor

    Renee
    Rampulla

    View Bio

Learning Objectives

When you complete this course, you will be able to: • Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.
• Recognize accounting requirements for lease modifications under FASB ASC 842.
• Recognition presentation requirements for lessees and lessors under FASB ASC 842.
• Identify the recognition criteria for sales-type, direct financing, and operating leases.

Major Topics

• Lease classification
• Amortization of the leased asset
• Derecognition of the underlying asset
• Recognition of lease receivables
• Lease modifications
• Sale and leaseback transactions

CPE Credits Available

NYSED 4
4
Accounting (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting (NYSED)

Prerequisites

Experience in application of accounting standards

Advanced Preparation

Experience in application of accounting standards

Intended Audience

Accountants and finance professionals

Provider

AICPA

This event has ended.