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Activity Provided By:

Becker Professional Education

Accounting for Leases & Asset Retirement Obligations ASC 840 (SFAS 13)/ASC 410 (SFAS 143)

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Overview / Abstract:

Participants will study critical definitions and work through relevant examples to obtain the experience and skills required to meet the ever-changing and complex requirements of Accounting for Leases (ASC 840/SFAS 13) and Asset Retirement Obligations (ASC 410/SFAS 143) as they relate both to lessors and lessees. After completing this session you will be able to:

Recognize, define, and apply the principles utilized to account for operating and capital leases
Define the accounting principles applied in Sale-Leaseback transactions
Name the disclosure requirements for leases
Identify developments in lease accounting e.g., SEC recommendations regarding lease accounting
Define the scope of Asset Retirement Obligations under (ASC 410/SFAS 143)
Define a Asset Retirement Obligation
Identify and apply the accounting principles utilized to account for a Asset Retirement Obligation
Name the disclosure requirements for an Asset Retirement Obligation

Expiration

Aug 18, 2020

Discipline(s)

Accounting , Financial Advisor CE

Format

Online

Cost

79.00

Credits / Hours

3.00 CPE

Keywords / Search Terms

Becker Professional Education

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