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Surgent's What in the FASB Were They Thinking! Not-for-Profits and Leases

Available Until Tuesday, April 30, 2024


1.00 Credits

Member Price $49.00

Non-Member Price $69.00


Not-for-profits enter into leases for many types of assets. This course is designed to help you understand the core components of not-for-profit lessee accounting under FASB ASC 842, Leases. You will learn the important definitions involved, the key decision points involved in applying the standard, and how to think through those decision points.


  • Skillfully prepare for the implementation of FASB ASC 842
  • Become comfortable with the application of FASB ASC 842 in the not-for-profit environment


  • Evaluating whether a contract meets the definition of a lease
  • Properly calculating the lease term
  • Determinations and decisions to be made with regard to short-term leases
  • Distinguishing operating leases from finance leases

Designed For

Not-for-profit industry professionals and auditors


Some introductory background in not-for-profit accounting




You will receive an email from Surgent’s office with instructions to access this product. Note: This self-study product is a webcast with a test.

Non-Member Price $69.00

Member Price $49.00