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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

  • Lessee and lessor accounting models
  • Lease and nonlease components
  • Lease classifications
  • Initial and subsequent measurement of leases

Learning objective(s)

  • · 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
checkmark Standard Nonmember Fee $119.00

More program information

Instructor Daryl Krause, CPA
Location Online
Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (2.0)
Level Intermediate
Format Group Internet Based
Sponsor AICPA
NASBA ID#: 112891
Prerequisites Prereq. Experience in application of accounting standards
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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