Webinar

Lessee and Lessor Accounting

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

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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

• 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

Our records indicate you are a nonmember. If you register, you will be charged $109.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.