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Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (AAAL)
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The financial accounting and reporting standards relevant to leases is being revisited and modified, both within the U.S. and internationally. This course will discuss the impact of these changing standards on both lessors and lessees.

12/9/2015
When: 12/9/2015
11:00 AM - 1:00 PM
Where: Webcast/Webinar
Presenter: Jen Louis, CPA
Contact: April Deneault
801-834-6634


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The financial accounting and reporting standards relevant to leases is being revisited and modified, both within the U.S. and internationally. This course will discuss the impact of these changing standards on both lessors and lessees.
 

Objectives:

* Identify finance lease transactions, including both lessor and lessee perspectives * Understand the proper accounting treatment for operating and finance leases, including those with uncertainty * Describe how lessor accounting is influenced by revenue recognition and measurement concepts * Discuss the difference between a service contract with a customer and a leasing arrangement with a customer


 

Major Subjects:

* 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


 

Designed For:

Practicing CPAs and accounting professionals in business and industry that prepare and review or audit financial statements

 

Prerequisite: 

Basic understanding of U.S. generally accepted accounting principles

 

Advanced Prep: None

 

Speaker: Jen Louis, CPA

Vendor: Surgent McCoy

Field of Study: Accounting (2)

Level: Basic

CPE Credit: 2 Hours

Acronym: AAAL

 

Registration Fees:

$89

  

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