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DTSTART;TZID=America/Detroit:20251209T083000
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SUMMARY:(LIAA24/26) Topic 842 - Implementing Leases Workshop
DESCRIPTION:Event Description\nThis updated course offers an in-depth look at the FASB leases standard (ASC 842)\, which requires organizations to recognize lease assets and liabilities on the balance sheet. This comprehensive course will cover recognition\, measurement\, presentation\, and disclosure requirements\, while also focusing on a critical area of change which is the proper identification of a lease using a principles-based approach. We will discuss implementation requirements from both the lessee and lessor accounting models. \nIn addition\, we explore a variety of scenarios\, including short-term leases\, purchase options\, variable lease payments\, and re-measurement. This course offers practical journal entry examples and lessons learned from implementation\, while exploring recently issued amendments to the lease accounting guidance. \nObjectives\nUpon completing this course\, learners will be able to: \n\nRecall the definition of a lease under ASC 842 \nApply recognition and measurement requirements of ASC 842 \nRecognize the presentation and disclosure requirements of the new leases standard \nPrepare journal entries necessary to account for leases as both a lessee and lessor
URL:https://sc.cpa/event/liaa24-26-topic-842-implementing-leases-workshop/
LOCATION:SC
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
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DTSTART;TZID=America/Detroit:20251209T130000
DTEND;TZID=America/Detroit:20251209T144000
DTSTAMP:20260502T041222
CREATED:20250331T205312Z
LAST-MODIFIED:20251208T203918Z
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SUMMARY:(LIAA25/26) 2025 EBP Update: Standards\, Compliance\, and Best Practices
DESCRIPTION:Event Description\nA significant amount of information is electronically initiated\, recorded\, processed\, or reported\, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan\, and identify considerations for auditors when evaluating information to be used as audit evidence. \nObjectives\n\nIdentify types of information obtained during employee benefit plan audits \nRecognize what constitutes audit evidence in accordance with SAS 142\, Audit Evidence \nDetermine if sufficient appropriate audit evidence has been obtained \nIdentify ways in which auditors might document the type\, source\, form\, and procedures performed to information used as audit evidence
URL:https://sc.cpa/event/liaa25-26-2025-ebp-update-standards-compliance-and-best-practices/
LOCATION:SC
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
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