FMN Accounting

FMN - 2019/May, Seg.1 - Lease Accounting: SMART Implementation of ASC 842

Course Overview
The new lease accounting standard, known as ASC Topic 842 and requiring leasing activities to be reflected on balance sheets, is now effective for public companies. But as businesses apply the guidelines, many enterprises are still struggling to achieve full compliance with the new rules. Fortunately, Bruce Pounder, executive director of GAAP Lab, shares a SMART framework he has developed to assist you and your team in successfully implementing the required changes.



Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify the major changes brought about by ASU 2016-02 and ASC 842;
  • Recognize what companies are doing to comply with the new leasing standard;
  • Identify the key elements of the SMART process; and
  • Recognize the impact of the new leasing standard on the financial statements.

Content Partner:

FMN online

SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of
content, SmartPros has been providing mandatory continuing education
products since 1981. SmartPros provides services and content to its
professional and corporate clients, in a variety of media including Web, CD
ROM, and video. In the accounting market, SmartPros also has a predominant
news and information portal which receives 200,000+ visits per month and
provides services to over 100,000 subscribers. SmartPros' customers include
50% of the Fortune 500, as well as the major firms and associations in each
of its professional markets.


Prerequisites/Advanced Preparation:

Work experience in financial reporting or accounting, or an introductory course in accounting.

Speaker / Author:

FMN Online
SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS

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Price (USD)

Standard Rate: $69.90

Details

Course Code : FMN1300-FM

Release Date : 05/13/2019
Expire Date : 12/13/2020
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Update
Course Type : New Standards
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting


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