Auditing PP&E, Including Leases under Topic 842 - Digesting the Risks of Improper Treatment of Tangible Long-Lived Assets

Continuing Education Credits
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Certified Public Accountant

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

Chartered Accountant (IES8 CPD)

Continuing Education Credit:
2.5 Hour
Field of Study:
Auditing
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-IES8 credit.

Certified Management Accountant

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

Certified Fraud Examiner

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

Certified Internal Auditor

Continuing Education Credit:
2.5 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.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.

Certification in Risk Management Assurance

Continuing Education Credit:
2.5 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.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Learning Objectives and Introduction to Auditing PP AND E Including Leases Under Topic 8424:46
  Typical Audit Procedures11:38
  Capitalizing Cost and Related Depreciation Considerations10:48
  Capitalized Interest6:20
  Special Considerations8:03
  Key Controls6:10
LEASE ACCOUNTING
  Overview of Lease Accounting per Topic 8428:52
  Identifying a Lease Under Topic 8429:19
  Criteria for Lease Classification and Resulting Accounting Under Topic 8427:11
  More on the Details of Lease Classification7:04
  Lessee Accounting7:38
  Lease Modifications7:10
  Lessor Accounting5:02
Continuous Play
  Auditing PP&E Including Leases Under Topic 8421:41:01
Supporting Materials
  Slides: Auditing PP&E, Including Leases under Topic 842PDF
  Auditing PP&E, Including Leases under Topic 842 Glossary/IndexPDF
Review And Test
  REVIEW QUESTIONSquiz
 FINAL EXAMexam