- Summarizes key accounting guidance regarding the accounting for leases under ASC Topic 84210 mins
- Review implementation options18 mins
- Review the definition of a lease20 mins
- Distinguish between an operating lease and financing lease23 mins
- Review the basic accounting entries to record an operating and capital lease29 mins
- Review practical examples to help illustrate the key points of determining whether a lease component is present in a contract, variable lease payments and lease modifications68 mins
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