New
21WI-0777: Sale and Leaseback Transactions and Leveraged Leases (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Date
Tuesday, February 8, 2022
Time
3:00pm
-
4:00pm
Central Time
Location
Online
CPE credits
CPE
1.0
Field(s)
of study
Accounting - Technical (1.0)
Instructor
Daryl Krause, CPA
American Institute of Certified Public Accountants
Fees
|
Standard Member Fee |
$59.00
|
|
Standard Nonmember Fee |
$69.00
|
Description
What criteria are used to conclude whether a transaction is a sale and leaseback under FASB ASC 842, Leases? This course answers that question and also addresses the primary considerations with respect to a lessee's involvement in construction of a leased asset and changes to guidance for leveraged leases under FASB ASC 842.
Who should take this program?
Accountants in practice and industry
Major subjects
Learning objective(s)
-
Identify the criteria used to conclude whether a transaction is a sale and leaseback.
-
Differentiate between the accounting recognition of sale and leaseback transactions when a sale has or has not occurred.
-
Identify the primary considerations with respect to a lessee's involvement in construction of a leased asset.
-
Recognize the changes to leveraged leases in FASB ASC 842.
Course code
Code
21WI-0777
Sponsor
NASBA ID#: 112891
Level
Intermediate
Format
Group Internet Based
Prerequisites
Prereq.
Experience in the application of accounting standards
Advance
prep
None
If you have questions about this event, please call us at 952-831-2707.