The Accounting for Leases course discusses the different components of leases, the types of leases that may be used by a lessee and lessor, and the accounting for each type of lease.

• The course also addresses how lease liabilities and right-of-use assets are calculated and presented in the financial statements.

A number of additional topics are addressed, including the treatment of initial direct costs, sale and leaseback transactions, and lease-related disclosures.

Course level: Basic. Prerequisites: None.

Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study: Accounting    Course credit: 2 hours