2.0 AICPA® Mastery Video Series: Leases (Lessee)

This lecture provides an in-depth review of lease accounting from the lessee perspective under current U.S. GAAP (ASC 842). Jerry Pecaro walks students through the journal entries, amortization schedules, and treatment of right-of-use (ROU) assets and lease liabilities, alongside conceptual coverage of business combinations and consolidation principles. The video emphasizes CPA exam-tested areas and includes examples that integrate lessee lease classification, goodwill recognition, and non-controlling interest.

Description

This series, led by expert CPA educator Jerry Pecaro, provides a comprehensive review of core AICPA exam topics design for candidates NOT AT RISK. If you are AT RISK, we highly recommend our AICPA Mastery Series One-to-One ‘Score Surge’ courses.

Video 2 the “AICPA Exam Mastery Series” exam prep videos led by Jerry Pecaro, CPA, Lead CPA Tutor, AICPA exam consultant.