Lease Accounting Fundamentals: Practical Approaches to Implementing the New Lease Accounting Standard Webinar

Jun 16
8:00 - 11:30 a.m.


2-A&A; 2-A&A
CPE Credits

Gain an understanding of how the transition from operating leases to capitalization will affect companies of all sizes. Study the fundamental principles of the right-to-use model for capitalizing leases. Distinguish which lease contracts are scoped into and out of the standard. Learn how the balance sheet treatment of leases will alter financial statement numbers, ratios, and loan covenants. Become familiar with the right-of-use, present-value model for capitalizing leases. Preview the transition and disclosure implications of the new standard. 
  • What was wrong with lease accounting?
  • The asset-liability approach to leases and its effect on the balance sheet
  • The effect of lease changes on covenants and likely lender reaction
  • What is a lease?
  • Real-life examples
  • Implementing the right-of-use approach model for lessees and lessors
  • Renewal, termination, and other lease-specific issues
  • Practical strategies to reduce the burden of implementation
  • Transition and presentation consideration rules will affect key accounting numbers



PICPA Member: $139
Nonmember: $189

More Information

Course No. 770500

Level: Update

Prerequisites: None

This webinar is a replay of a live course.


Ray Thompson

Assoc Professor Accounting & Finance
University of Pittsburgh - Johnstown