November 10, 2025


Live Webcast


8 CPE Credits

Accounting and Auditing Update for Not-for-Profits (NAU)

November 10, 2025
Live Webcast
8 CPE Credits

Accounting and Auditing Update for Not-for-Profits (NAU)

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    Instructor

    John
    D'Amico

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Learning Objectives

  • Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.
  • Recognize accounting requirements for lease modifications under FASB ASC 842.
  • Recognition presentation requirements for lessees and lessors under FASB ASC842.
  • Identify the recognition criteria for sales-type, direct financing, and operating leases.

Major Topics

  • Lease classification
  • Amortization of the leased asset
  • Derecognition of the underlying asset
  • Recognition of lease receivables
  • Lease modifications
  • Sale and leaseback transactions

CPE Credits Available

8 CPE Credits
8
Accounting and Auditing

Things to Know About This Course

Course Level

  • Update

Prerequisites

Experience in application of accounting standards

Intended Audience

Accountants and finance professionals

Provider

American Institute of CPAs (Durham)

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