This course provides in-depth coverage of Topic 842, Leases. Leasing is popular among corporations, for needs including office space and equipment. Excerpts from public company recent disclosures on Leases are also reviewed. ASC 842, Leases, is now effective for most publicly traded entities. Private companies and nonprofit entities should also prepare, as the effective date is now for annual reporting periods beginning after December 15, 2020. Early application is also permitted. Prepare your clients and companies for adoption.