Leases: Mastering the New FASB Requirements

More Courses

LEAS-DM  |  In Person Training  |  Intermediate  |  Scheduled

Special Notes

  • IMPORTANT: ISCPA CPE course manuals are now all paperless. No printed copies will be distributed onsite. eMaterials will be available to download 5-7 days prior to the course in the My CPE Tracker section of the ISCPA website. Learn more here.

Curriculum

  • Accounting & Auditing
  • Accounting

Prerequisites

Experience in application of accounting standards

Designed For

All CPAs

Objectives

To examine the core principles of the new lease standard, including identification, recognition, measurement, presentation and disclosure requirements. Examples are included to illustrate application of the new standard.

Highlights

  • Lease classification
  • Amortization of the lease asset
  • Derecognition of the underlying asset
  • Recognition of lease receivables
  • Lease Modifications
  • Sale and leaseback transactions
  • Presentation, disclosure, and transition requirements
  • Comparison of the requirements of U.S. GAAP and IFRS
  • Private company consideration
  • The business context for implementing the new standard
Registration for this event has closed. If you have any question or concerns please give us a call at 515-223-8161 or send us an e-mail at iacpa@iacpa.org

Instructors

William I. Eskin

Show Bio

Bill is very active in the accounting, auditing, and fraud investigation fields where he may be best known for identifying and proving CPA malpractice. In addition, Bill is a discussion leader for the AICPA and Surgent where he leads numerous courses and webcasts in the fields of GAAP, GAAS and SSARS compliance, fraud detection and prevention. In 2008, 2009, 2010, 2011, 2013, 2014, 2015, and 2016 Bill was presented with the Outstanding Discussion Leader Award by the AICPA and by Surgent.

Previously, Bill was the director of financial analysis and investigation for the world’s largest surety group. He worked with claims attorneys and underwriters in analyzing complex surety issues, investigating and reducing potential claim exposure, and maximizing recoveries principally through identifying and proving CPA malpractice.

Bill’s professional experience includes more than 12 years of experience working for various CPA firms in the mid-Atlantic region where he specialized in construction, real estate, litigation support and other services.

Bill has been a featured speaker at the AICPA National Construction Conferences for the past 18 years, numerous state CPA society conferences, the National Association of Surety Bond Producers, various CFMA chapters, CICPAC, numerous CPA firms, and various other organizations.

Bill also assists each year in the authoring and review of the AICPA Construction Audit Guide Alert and the AICPA Construction Industry Update.

Recently, Bill has published numerous books in the areas of GAAP. GAAS, Tax, Construction, and Real Estate accounting.

Bill lives with his wife and family outside of Baltimore, Maryland.

Register for this course