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UID:249754imp
DTSTAMP:20260512T222146Z
DTSTART:20260616T130000Z
DTEND:20260616T170000Z
SUMMARY: The Bottom Line on the New Lease Accounting Requirements
DESCRIPTION: FASB ASC 842\, *Leases* explained  
Understanding lease fundamentals is essential to applying FASB lease requirements appropriately. As such\, you'll delve into key concepts that define what a lease is\, as well as basic lease accounting topics\, such as:    
Contracts containing leases 
Lease classification  
Amortization of the right-of-use asset   
Impairment considerations 

Lease presentation and disclosure requirements    
Comprehensive examples and case studies will guide you through approaches to help you adopt accounting guidance for FASB ASU 2023-01. You'll also review the presentation and disclosure requirements\, and other topics\, including:  
Lease versus non-lease components 
Sales-type lease 
Direct financing lease   
Operating lease  
Lease terminations
CLASS:PUBLIC
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