New
21WI-0776: Lessee and Lessor Accounting (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Tuesday, February 8, 2022
12:00pm - 2:00pm Central Time
2 CPE (2 technical)
This course explains the lessee accounting model, including lease and nonlease components, lease classification, amortization of the right-of-use asset, and interest on the lease liability. This course also explains the lessor accounting model, including transfer of risk, profit recognition, and collectability. Included in this course are detailed illustrated examples with amortization tables and journal entries.
Major subjects
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Lessee and lessor accounting models
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Lease and nonlease components
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Lease classifications
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Initial and subsequent measurement of leases
Learning objective(s)
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· Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842 · Recognize lessor accounting requirements for sales-type, direct financing and operating leases under FASB ASC 842
Who should take this program?
Accountants in practice and industry
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$119.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
Standard Member Fee |
$99.00
|
Standard Nonmember Fee |
$119.00
|