Do I Have a Lease?
Overview
This course provides an in-depth overview of the assessment of whether or not an arrangement is or contains a lease. This includes a discussion of specific guidance prescribed by ASC Topic 842 as well as additional interpretive guidance provided by several of the Big 4 accounting firms. This course also addresses the short-term lease exception available in ASC Topic 842.
Find this course for your license
License or Certification
Regulator
Type
Learning Objectives
- Assess whether an arrangement is or contains a lease
- Assess whether an arrangement includes an identified asset
- Discuss considerations with respect to substitution rights and decision-making rights
- Describe the short-term lease exception prescribed by ASC Topic 842
Designed For:
Accounting professionals at all organizational levels
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Course Information
Adding additional credit may change exam requirements.
| Advanced Preparation: | None |
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