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This course, first in a three-part series, concentrates on ASC Topic 842, Leases. Leasing is popular among corporations, for needs including office space and equipment. Addresses the identification of a lease and the classification of the lease into the Operating or Finance categories for Lessees; and Sales-Type, Direct Financing, or Operating for Lessors.
ASC 842, Leases, is now effective for most publicly traded entities. Private companies and nonprofit entities should also prepare, as the effective date for nonpublic entities is annual reporting periods beginning after December 15, 2020. Early application is also permitted. Prepare your clients and companies for adoption.
CPAs, auditors, consultants, and financial and management professionals.
Bobbe Barnes is an educator and consultant with international experience in professional certification, governmental accounting and accounting Training of Trainers (TOT) programs. She has worked with the Philippines’ SEC on an Asian Development Bank (ADB) project and completed a World Bank assignment with the Institute of Chartered Accountants in England and Wales (ICAEW) training Nigerian SEC staff in International Financial Reporting Standards (IFRS). Previously, Barnes was program director of the Accounting Training Center at Kabul University and regional director of accounting education on a USAID-funded accounting reform project implemented by The Pragma Corporation in 10 countries, including five Central Asian countries plus Azerbaijan, Belarus, Moldova, Russia and Ukraine. In China, she analyzed the existing environment for CPA certification and continuing professional education against international education standards for both accounting and auditing.
Barnes has taught IFRS, US GAAP and XBRL courses worldwide through various training providers including Euromoney Training and Finansto. She also consults and conducts workshops on accounting and finance topics through her firm, Acumen Global Training, LLC. Previously, Barnes was on the faculty of the University of Texas at Austin and the University of Colorado. In addition, she served as editor-in-chief for Conviser Duffy CPA Review before its purchase by Becker CPA Review. Barnes started her career with PricewaterhouseCoopers in Toronto where she was a prize-winner on the Chartered Accountants examinations. She holds a master’s degree in professional accounting from the University of Texas at Austin and a bachelor’s degree in economics from the University of Rochester.