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CPE Event Information
Leases: Mastering the New FASB Requirements
Event Code: LEAS01 1
Date: November 9, 2016
Location: Texas Society of
CE Credit(s): 8.00
TSCPA Member Fee: $329.00
Objectives: Identify a lease under the new leases standard. Identify recognition and measurement requirements of the new leases standard. Identify presentation and disclosure requirements of the new leases standard.
Highlights: Lease classification; Differences between “Type A” and “Type B” leases; Amortization of the lease asset; Derecognition of the underlying asset; Recognition of lease receivables.
Designed For: Accountants in practice and industry. Prerequisite: Experience in the application of accounting standards. Advanced Preparation: None Course Level: Intermediate
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