We recently updated our systems. If something isn’t working quite right, please tell us about it.

New

21WI-0777: Sale and Leaseback Transactions and Leveraged Leases (Webinar)

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
Register Me     Register Multiple

Firm administrators: Please log in before starting the employee registration process.

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-0777
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Group Internet Based
Prerequisites Prereq. Experience in the application of accounting standards
Advance
prep
None
Register Me     Register Multiple

Firm administrators: Please log in before starting the employee registration process.