Help  |  Pay an Invoice  |  My Account  |  CPE Log  |  Log in

Webinar

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
View pricing


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

  • Lessee and lessor accounting models
  • Lease and non-lease components
  • Lease classifications
  • Initial and subsequent measurement of leases

Learning objectives

  • 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 and finance professionals

Pricing

Standard Member Fee $118.00
checkmark Standard Nonmember Fee $142.00

MNCPA members save $24.00. Become a member.

Our records indicate you are a nonmember. If you register, you will be charged $142.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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 standard
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date.
Learn more

Search CPE catalog

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