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UID:168487imp
DTSTAMP:20260709T212036Z
DTSTART:20260811T130000Z
DTEND:20260811T170000Z
SUMMARY: The Bottom Line on the New Lease Accounting Requirements (4 hours)
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: \n\nContracts containing leases \nLease classification \nAmortization of the right-of-use asset \nImpairment considerations \nLease 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: \n  \n\nLease versus non-lease components \nSales-type lease \nDirect financing lease \nOperating lease \nLease terminations
CLASS:PUBLIC
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