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LIVE WEBCAST The Bottom Line on the New Lease Accounting Requirements (120-17)
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How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by focusing on the basic core principles of the new standard. Discussion includes basic identification, recognition, measurement, presentation and disclosure requirements. Case study exercises are included to illustrate application of the new standard.

10/13/2017
When: 7:30 AM - 11:00 AM
Where: Webinar Version of Live Group Seminar
Utah
United States
Presenter: Marty Van Wagoner
Contact: April Deneault
801-466-8022


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Acronym CL4LEAS
CPE 4 hours
Category
Accounting
Level Intermediate
Vendor AICPA
Who should attend

Accountants in practice  and industry

Prerequisite
Experience in application  of accounting standards
Fees: Early Bird

Standard

Member N/A
$170
Non-Member: N/A
$195

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description 
How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by focusing on the basic core principles of the new standard. Discussion includes basic identification, recognition, measurement, presentation and disclosure requirements. Case study exercises are included to illustrate application of the new standard.  This course discusses the lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability. This course also discusses the lessor accounting model, including profit recognition and collectability.

Major Subjects:

  • Lease classification
  • Amortization of the lease asset
  • Derecognition of the underlying asset
  • Recognition of lease receivable

Objectives

  • Differentiate between requirements under the current and new  leases standards.
  • Compare current lease recognition and measurement requirements  to those of the new leases standard.
  • Identify presentation and disclosure requirements of the new  leases standard.

 

 

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