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Lessee Accounting Measurement and Recognition

Accounting

Lessee Accounting Measurement and Recognition

Course 21503A · 2 hrs · CPA

Building on lease classification, this section addresses the measurement and recognition requirements that lessees must apply under ASU 2016-02. Professionals working with clients who hold significant lease portfolios will find this material directly relevant to balance sheet presentation, right-of-use asset calculations, and lease liability determinations. Whether you're advising on implementation or preparing financial statements, mastering these lessee accounting mechanics is a core competency under the new lease standard.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA
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NASBA Area: Accounting

CPE requirements: See your state's CPE requirements

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Lessee Accounting Measurement and Recognition
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Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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We currently offer 360 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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