This course provides an in-depth overview of the assessment of whether or not an arrangement is or contains a lease.  This includes a discussion of specific guidance prescribed by ASC Topic 842 as well as additional interpretive guidance provided several of the Big 4 accounting firms.  This course also addresses the short-term lease exception available in ASC Topic 842.

Learning Objectives
Upon completion of this course, you will be able to:
•    Determine whether an arrangement is or contains a lease
•    Determine whether an arrangement includes an identified asset
•    Identify considerations with respect to substitution rights and decision-making rights
•    Recognize the short-term lease exception prescribed by ASC Topic 842

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/