Leases: Mastering the New FASB Requirements (VIRTUAL SEMINAR)More Courses
LEAS-SC | Virtual Live | Intermediate | Scheduled
Please note: This seminar will only be available by live webcast via Zoom.
- Accounting & Auditing
Experience in application of accounting standards
To examine the core principles of the new standard including identification, recognition, measurement, presentation and disclosure requirements. Examples with journal entries are included to illustrate the application of the new standard.
- 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