Leases: Mastering the New FASB Requirements (VIRTUAL SEMINAR)

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LEAS-SC  |  Virtual Live  |  Intermediate  |  Scheduled

Description

Please note: This seminar will only be available by live webcast via Zoom.

Curriculum

  • Accounting & Auditing
  • Accounting

Prerequisites

Experience in application of accounting standards

Designed For

All CPAs

Objectives

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.

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