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Accounting for Leases: A Deep Dive Training Session (October)
As private companies approach the deadline for implementation of ASC Topic 842, Leases, DHG is offering a six-hour CPE eligible deep dive to provide companies with the fundamentals to successfully implement the new lease standard. This deep-dive session will address the "why" and "how to" behind lease accounting as well as examples in many of the more nuanced areas of implementation:

• Lease identification
• Lease term
• Identifying and separating lease components
• Lease payments and allocation of contract consideration
• Reassessment and remeasurement
• Transition adjustments and go forward accounting
• Disclosure requirements

Course Objectives

By the end of this course, you will be able to:
• Determine whether a contract is or contains a lease and evaluate contracts for embedded leases
• Identify lease term and evaluate “reasonably certain”
• Identify components of a contract and separate lease and non-lease components
• Calculate contract consideration and lease payments
• Evaluate lease classification under ASC 840 and ASC 842
• Account for lease incentives
• Determine an appropriate discount rate
• Evaluate lease modifications and reassess and remeasure leases
• Calculate transition adjustments for ASC 842 and populate required disclosures

Oct 26, 2021 10:00 AM in Eastern Time (US and Canada)

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