GASB 87: Implementing The New Lease Accounting Standard In Governmental Entities Webinar

Jun 23
8:00 - 11:30 a.m.

Online

4-A&A
CPE Credits

Understand how the transition from operating leases to capitalization affects governmental entities, as well as the similarities and differences between ASU 2016-02 and GASB 87. Learn to separate lease and non-lease components, and the lease capitalization model for lessors. Review GASB’s implementation guidance.
Highlights
* The asset-liability approach to leases and its effect on the balance sheet * Definition of a lease The control approach to analyzing leases The effect of lease classification on covenants and debt arrangements * Embedded and short-term leases Analyzing lease payments, incentives and options Implementing the present value, right-of-use approach Renewal, termination, and other lease specific issues * Sale-leaseback, lease-leaseback, and intra-entity leases

Registration

PICPA Member: $139
Nonmember: $189

More Information

Course No. 768401

Level: Update

Prerequisites: None

Notes
This webinar is a replay of a live course.

Speaker(s)

Ray Thompson

Assoc Professor Accounting & Finance
University of Pittsburgh - Johnstown