Leases: Topic 842 In Depth

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8.0 Credits

Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. This course concentrates on FASB Topic 842, Leases.

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.

Formerly titled: Leases: Present and Future and Leases: Past, Present and Future

Materials are provided as an ebook for this course.


  • Determine the next step for your company and clients to prepare for implementation.
  • Identify the revised treatment of leases from the lessee's and lessor's perspectives.
  • Recognize disclosure and transition requirements presented in ASC 842, Leases.
  • Identify recent decisions, if any, including any differences between FASB and IASB decisions.
  • Review early adopters' financial disclosures.

Major Topics

  • FASB ASC 842, Leases
  • All recently released updates to ASC 842, Leases

Designed For

CPAs, auditors, consultants and financial and management professionals.



Advanced Preparation