Optional printed book to supplement the online course #F110 Accounting for Leases: The New Standard ASU 2016-02 & 2018-01.
To obtain CPE credit for this course you must purchase online exam access. Online access includes a pdf version of the book. Purchasing the printed book is optional.
Purchase the online course here: Accounting for Leases: The New Standard ASU 2016-02 & 2018-01
This course is a review of changes made to accounting for leases by ASU 2016-02, Leases, (as further amended by ASU 2018-01, Land Easement- Practical Expedient for Transition to Topic 842), and discussion of the principles that lessees and lessors should apply to report useful information to users of financial statements about the amount, timing, and uncertainty of cash flows arising from a lease. Topics include a review of the new rules for lessees and lessors, the types of leases, how to account for the balance sheet, income statement and cash flows statement impacts of different types of leases, the implementation requirements, and more.
Format: 3-ring binder. 219 pages.
Course Revision Date: March 2018