Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees Webinar

Apr 6
1:00 - 3:00 p.m.

Online

2-A&A
CPE Credits

ASU 2016-02, Leases (Topic 842) has finally made official that financial accounting and reporting standards relevant to leases has been completely revisited and modified, both within the U.S. and internationally. The new standard eliminates one of the largest forms of off-balance sheet accounting, but requires most leases to be brought onto the balance sheet (whether classified as a financing or operating lease). This course will discuss the impact of these changing standards on both lessors and lessees. These changes will be effective for public companies for periods beginning after December 15, 2018, with all other entities having an extra year for implementation.
Highlights
* Outcomes of the recent FASB and IASB Joint Project related to Leases * Differentiating between accounting and reporting requirements for operating and finance leases * Evaluating possible material misstatement related to lease recognition, measurement, presentation and disclosure

Registration

PICPA Member: $89
Nonmember: $114

More Information

Course No. AAAL-2016-01-WEBNR-96-01 Level: Basic

Prerequisites: Basic understanding of U.S. generally accepted accounting principles

Notes
Your log-in instructions will be sent by Surgent at least 24 hours before the webinar.

Speaker(s)

Jennifer Louis