Webinar

Leases: Mastering the New FASB Requirements

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

---

By learning essential information about lease accounting requirements, you'll understand the core principles of the standards and how to apply them. You'll explore topics, such as: Identification; Recognition; Measurement; Presentation and disclosure requirements. You'll also learn about classifying leases, the amortization of the right-of-use asset, and the interest on a lease liability. Additional topics include: Short-term leases; Purchase options; Variable lease payments; Sale and leaseback transactions; Leveraged leases.

Major subjects

• Lease classification.
• Amortization of the lease asset.
• Derecognition of the underlying asset.
• Recognition of lease receivables.
• Lease modifications.
• Sale and leaseback transactions.
• Presentation and disclosure requirements.

Learning objectives

• Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.
• 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.
• Recognize accounting requirements for lease modifications under FASB ASC 842.
• Recognize accounting requirements for sale and leaseback transactions under FASB ASC 842.
• Recognize presentation requirements for lessees and lessors under FASB ASC 842.

Who should take this program?

• Accountants and finance professionals.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $399.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.