Revenue Recognition, Financial Instruments, and Leases

Understand FASB's important accounting and reporting areas: financial instruments and leases. Learn to assess and implement the new standards and guidance that are applicable to your practice.

Objectives

• Recall the requirements of the CECL module for measuring the impairment of financial instruments.
• Calculate the right-of-use asset and corresponding lease obligation for lease agreements.

Highlights

FASB accounting standards updates in financial instruments and leases Current Expected Credit Loss (CECL) module Lease obligation

Who Will Benefit

Accounting professionals

Credits

Category	Amount
Accounting	1.00