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21WI-0624: Sale and Leaseback Transactions and Leveraged Leases (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Tuesday, December 7, 2021
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

  • N/A

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.

Notes:

Course code Code 21WI-0624
Sponsor AICPA
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.