New! This course presents a review of the changes made to lease accounting by ASU 2016-02, Leases, and explains the principles that affect the reporting of leases on the financial statements. Topics covered include a review of the new rules for lessees and lessors, types of leases, how to account for different types of leases, and more.
Learning Objectives Summary: Upon completion of this course, participants will be able to recite and explain the most recent changes to lease accounting, as well as the principles affecting lease reporting.
Recommended CPE Credit: 8 Hours
Course Prerequisite: None
Course Level: Overview
Field of Study: Accounting
Format: Self-study text