Lessee and Lessor Accounting
If you have questions about this event, please call us at 952-831-2707.
Thursday, Nov. 13, 2025
10 a.m.-noon Central
2 CPE (2 technical)
Course code: 25WI-0331
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, and interest on the lease liability . This course also explains the lessor accounting model, including transfer of risk, profit recognition, and 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 |
$125.00
|
 Standard Nonmember Fee |
$149.00
|
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$149.00
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If you have questions about this event, please call us at 952-831-2707.
