ASC 842 – Lease Accounting

This course, presented by Technical Accounting, focuses on the principles of lease accounting under the guidance of ASC 842 and Alphabet’s application of this guidance to ensure consistency. It is geared toward Googlers in Accounting and Finance. Topics in this course include:

• A summary of ASC 842
• Identifying a lease
• Key lease accounting concepts
• Classification and measurement
• Lessee accounting
• Operational challenges

Successful completion of this course will result in up to 1.5 CPE credits for CPAs.

Note:
Google provides this course content, and Illumeo is the CPE credit provider.