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VERSION:2.0
CALSCALE:GREGORIAN
METHOD:PUBLISH
PRODID://NDCP//409550
BEGIN:VEVENT
DTSTAMP:20260506T040850
VTIMEZONE:America/Chicago
DTSTART:20251222T140000Z
DTEND:20251222T173000Z
UID:409550
SUMMARY:Surgent's Examining ASC 842, Leases: More Than Meets the Eye (NLS4)
LOCATION:Webinar
DESCRIPTION:Surgent's Examining ASC 842, Leases: More Than Meets the Eye (NLS4)\n\n12/22/25 08:00 AM CST\n - 12/22/25 11:30 AM CST\Description:\nImplementing ASU No. 2016-02, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease re-measurement events as well as address the other major provisions of ASC 842, such as disclosures and transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors and discuss recent FASB implementation guidance. Lastly, the course will cover all recent updates to the originally issued guidance in Topic 842, including that related to discount rates. Objectives:
 Comprehend and apply the FASB’s comprehensive lease accounting guidance found in ASU No. 2016-02, Leases (Topic 842)
 Recall operational issues in adopting the lease accounting standard
 Presenters:Samuel Monastra, CPAField of Study:Accounting (4)Major Topics:
 ASU No. 2016-02, Leases (Topic 842)
 Overall lease accounting guidance
 Lessor Accounting 101
 Lessee Accounting 101
 Detailed review of accounting by lessees and lessors
 Sale and leaseback transactions
 Operational issues
 Updates to the lease accounting guidance
 Feedback from the public company adoption of Topic 842
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Examining ASC 842, Leases: More Than Meets the Eye (NLS4)<br /><br />12/22/25 08:00 AM CST - 12/22/25 11:30 AM CST<br />Description:<br />Implementing ASU No. 2016-02, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease re-measurement events as well as address the other major provisions of ASC 842, such as disclosures and transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors and discuss recent FASB implementation guidance. Lastly, the course will cover all recent updates to the originally issued guidance in Topic 842, including that related to discount rates. <br><br><b>Objectives:</b><br><ul>
    <li><span style="line-height: 1.6em;">Comprehend and apply the </span><span style="line-height: 1.6em;">FASB&rsquo;s comprehensive lease accounting guidance found in ASU No. 2016-02, <em>Leases (Topic 842)</em></span></li>
    <li><span style="line-height: 1.6em;">Recall operational issues in adopting the lease accounting standard</span></li>
</ul><br><b>Presenters:</b><br>Samuel Monastra, CPA<br><br><b>Field of Study:</b><br>Accounting (4)<br><br><b>Major Topics:</b><br><ul>
    <li>ASU No. 2016-02, <em>Leases</em> (Topic 842)</li>
    <li>Overall lease accounting guidance</li>
    <li>Lessor Accounting 101</li>
    <li>Lessee Accounting 101</li>
    <li>Detailed review of accounting by lessees and lessors</li>
    <li>Sale and leaseback transactions</li>
    <li>Operational issues</li>
    <li>Updates to the lease accounting guidance</li>
    <li>Feedback from the public company adoption of Topic 842</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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ACTION:DISPLAY
DESCRIPTION:Reminder
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