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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.
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.
Course Syllabus
INTRODUCTION AND OVERVIEW
  4:46Learning Objectives and Introduction to Auditing PP AND E Including Leases Under Topic 842
  11:38Typical Audit Procedures
  10:48Capitalizing Cost and Related Depreciation Considerations
  6:20Capitalized Interest
  8:03Special Considerations
  6:10Key Controls
LEASE ACCOUNTING
  8:52Overview of Lease Accounting per Topic 842
  9:19Identifying a Lease Under Topic 842
  7:11Criteria for Lease Classification and Resulting Accounting Under Topic 842
  7:04More on the Details of Lease Classification
  7:38Lessee Accounting
  7:10Lease Modifications
  5:02Lessor Accounting
Continuous Play
  1:41:01Auditing PP&E Including Leases Under Topic 842
Supporting Materials
  PDFSlides: Auditing PP&E, Including Leases under Topic 842
  PDFAuditing PP&E, Including Leases under Topic 842 Glossary/Index
Review And Test
  quizREVIEW QUESTIONS
 examFINAL EXAM