This course, the final segment in a three-course series, concentrates on the new Topic 842, Leases.
Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. The FASB has now released Topic 842, Leases, a major rewrite of the leasing topic.
Address the leases from the perspective of a lessor and the effective date and transition for both the lessor and lessee. The course assumes the knowledge of the first course, Leases: Is It a Lease? and the second courses, Leases: Lessees.
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.
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