Lessee and Lessor Accounting
If you have questions about this event, please call us at 952-831-2707.
Wednesday, Jan. 22, 2025
8-10 a.m. Central
2 CPE (2 technical)
Course code: 24WI-0585
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What you need to know about the lessee and lessor accounting models This course explains the lessee accounting model, including
- Lease and non-lease components
- Lease classification
- Amortization of the right-of-use asset
- Interest on the lease liability
This course also explains the lessor accounting model, including
- Transfer of risk
- Profit recognition
- Collectibility
Included in this course are detailed and 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 non-lease components
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Lease classifications
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Initial and subsequent measurement of leases
Learning objectives
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Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842
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Recognize lessor accounting requirements for sales type, direct financing, and operating leases under FASB ASC 842
Who should take this program?
- Accountants and finance professionals
Pricing
Standard Member Fee |
$118.00
|
Standard Nonmember Fee |
$142.00
|
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$142.00
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If you have questions about this event, please call us at 952-831-2707.