course

Accounting for Leases

(10)
3.7
20 Enrolled
2 Hours (On-Demand)
2 CPE  
Not currently accepting new students
 

Accounting for Leases

Continuing Education Credits
Click or touch a Credit for more information
CPA
2 CPE
CPD-IES7
2 Hours
CMA
2 CPE
CFE
2 CPE
CIA
2 CPE
CRMA
2 CPE

Certified Public Accountant

Continuing Education Credit:
2 CPE Credit
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
cpe/qas logo
Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.
More information about CPA CPE Credits
Back to Top

Chartered Accountant (IES7 CPD)

Continuing Education Credit:
2 Hour
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES7 credit.
More information about CPD-IES7 Hours
Back to Top

Certified Management Accountant

Continuing Education Credit:
2 CPE Credit
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
More information about CMA CPE Credits
Back to Top

Certified Fraud Examiner

Continuing Education Credit:
2 CPE Credit
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
More information about CFE CPE Credits
Back to Top

Certified Internal Auditor

Continuing Education Credit:
2 CPE Credit
Field of Study:
Auditing and accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
Registry of CPE Providers Seal


Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.
More information about CIA CPE Credits
Back to Top

Certification in Risk Management Assurance

Continuing Education Credit:
2 CPE Credit
Field of Study:
Other activities contributing to professional competence
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
Registry of CPE Providers Seal

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
More information about CRMA CPE Credits
Back to Top
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Important Lease Terms3:46
  Income, Lease Agreement Basics6:20
  Questions Set One3:43
Components and CLASSES OF LEASES
  Single Components, Variable Components4:17
  Lease Components5:02
  Lease Classifications4:34
  Questions Set Two3:44
  Financing Lease Criteria6:02
  Estimated Economic Life4:20
Lease Payments and GUARANTEES
  Variable Lease Payments/Substance Fixed Payments4:43
  Protective Rights Lease Guarantees5:37
  Lease Guarantees5:53
  Fair Value, Discount Rates, Borrowing Rates6:07
  Collectability, Alternative Uses5:32
Accounting
  Lease Accounting6:12
  Lessor Accounting Part 13:28
  Lessor Accounting Part 24:26
CONTINUOUS PLAY
  Important Lease Terms 1:16:19
SUPPORTING MATERIAL
  Slides: Accounting for LeasesPDF
  Accounting for Leases Glossary/ IndexPDF
  Handout: Accounting Lease GuidePDF
  Handout: Accounting Lease FASB UpdatePDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam