Leases: Mastering the New FASB Requirements

FASB ASC 842, *Leases*, standards decoded By learning essential information about lease accounting requirements, you’ll understand the core principles of the standards and how to apply them. You’ll explore topics, such as: - Identification - Recognition - Measurement - Presentation and disclosure requirements Deliberate application of lessee accounting model You’ll also learn about classifying leases, the amortization of the right-of-use asset, and the interest on a lease liability. Additional topics include: - Short-term leases - Purchase options - Variable lease payments - Sale and leaseback transactions - Leveraged leases