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Leases: Present and Future (4152528D)
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"Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. The FASB and IASB are working on a joint project dealing with leases with the goal of converging the bright lines under U.S. GAAP and the broad principles of IFRS. A second exposure draft was released in 2013 and re-deliberations have started in earnest. Stay on top of the basis for the redeliberations on the second exposure draft and the tentative decisions made during the dis

1/5/2016
When: 1/5/2016
9:30 AM - 5:00 PM
Where: Webcast/Webinar
Presenter: Bobbe Barnes
Contact: April Deneault
801-834-6634


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Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. The FASB and IASB are working on a joint project dealing with leases with the goal of converging the bright lines under U.S. GAAP and the broad principles of IFRS. A second exposure draft was released in 2013 and re-deliberations have started in earnest. Stay on top of the basis for the redeliberations on the second exposure draft and the tentative decisions made during the discussions.
Formerly titled: Leases: Past, Present and Future


Objectives:


    Determine the next step for your company and clients to prepare for implementation.
    Identify current versus proposed treatment of leases from the lessee's and lessor's perspectives, including any decisions made during redeliberation discussions.
    Recognize transition requirements presented in the second exposure draft.
    Identify recent decisions made during redeliberations, including any differences between FASB and IASB tentative decisions.

 

  
   

Major Subjects:


 
    Updated FASB and IFRS exposure drafts
    FASB ASC 840, Leases
    IASB 17, Leases and related interpretations

  ‚Äč         

Designed For:

CPAs, auditors, consultants, and financial and management professionals.

Prerequisite:  None

Advanced Prep:  None

Speaker:  Bobbe Barnes

Vendor: CalCPA

Field of Study:  Accounting & Auditing

Level:  Overview

CPE Credit: 8 Hours

Acronym: LEST

 

Registration Fees:

Members: $275

Nonmembers: $375

 

Meet the Speaker:

Bobbe Barnes is an educator and consultant with professional experience in IFRS, US GAAP and certification training around the world. She recently completed nine years overseas working in emerging economies, where she led the team that developed the Certified International Professional Accounting certificate program, comprising training courses and examinations. Ms. Barnes has worked around the world, including the USA, Africa, Central and Eastern Europe, Central Asia, Russia, Ukraine, Middle East, China, Indonesia, Malaysia, Mongolia and South Korea. Ms. Barnes is a CPA, a Certified Management Accountant (CMA) and a Certified Government Financial Manager (CGFM). In addition, she is active in the Institute of Management Accountants, having served on the Board of Directors, and is currently serving on the Standing Advisory Committee of the IMA Leadership Academy. Recently, she was a keynote speaker at the International Accounting and Auditing Conference in Tashkent, Uzbekistan and a speaker at the fifth annual Middle East IFRS and Accounting Summit 2009 in Dubai, where she also conducted a full day workshop on Financial Instruments.

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