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Kelen Camehl, CPA, MBA
Kelen Camehl is a recognized author and reviewer of CPE courses and has authored over 225 CPE credit hours of courses on a range of Accounting, Auditing, Financial Reporting, Regulatory, and Ethics topics.
This instructor has 26 courses »To Access This Course:
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 by several of the Big 4 accounting firms. This course also addresses the short-term lease exception available in ASC Topic 842.
Learning Objectives
- Discover and determine whether an arrangement is or contains a lease.
- Explore and 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.
Last updated/reviewed: December 19, 2021
3 Reviews (7 ratings)Reviews
Anonymous
(Accounting Manager)
Interesting course about leases that is complementative to the other lease course previously offered.
DAVID EDWARDS
(Sr. Accountant at Calpine)
Leases are one of the toughest subjects to learn in accounting, but this course made it so easy!
Anonymous
()
Great summary of the new leasing standard and examples to illustrated different key points.
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .