November 19, 2025


Live Webcast


NYSED 4

Understanding Complex Accounting: Leases, CECL and Impairment with Renee Rampulla Webcast

This course is designed to assist those who want or need to understand the complex accounting associated with leases, current expected credit loss (CECL) and impairment guidance issued by the FASB.

November 19, 2025
Live Webcast
NYSED 4

Understanding Complex Accounting: Leases, CECL and Impairment with Renee Rampulla Webcast

This course is designed to assist those who want or need to understand the complex accounting associated with leases, current expected credit loss (CECL) and impairment guidance issued by the FASB.

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    Instructor

    Renee
    Rampulla

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Learning Objectives

  • Upon completion of this course, you will be able to:
  • Recognize key CECL provisions and disclosures requirements.
  • Recall the differences between an operating, finance, and a short-term lease.
  • Identify the requirements for lease modifications, presentation, and disclosure requirements.
  • Recognize the types of assets subject to impairment such as goodwill, intangibles and property, plant, and equipment.

Major Topics

  • Understand the key provisions of the FASB’s CECL guidance as described in FASB topic 326.
  • Learn how to apply lease accounting for lessees as described in FASB topic 842.
  • Identify the types of assets subject to impairment, such as goodwill, intangibles and property, plant, and equipment.

CPE Credits Available

NYSED 4
4
Accounting (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting (NYSED)

Prerequisites

None

Advanced Preparation

None

Intended Audience

Financial statement preparers, CPAs in industry, those practicing in public accounting, auditors, educators, and other interested professionals.

Provider

Foundation for Accounting Education

This event has ended.