Webinar (AICPA): Lessee and Lessor Accounting

Description

This course explains the lessee accounting model, including lease and nonlease components, lease classification, amortization of the right-of-use asset, and interest on the lease liability. This course also explains the lessor accounting model, including transfer of risk, profit recognition, and collectability. Included in this course are detailed illustrated examples with amortization tables and journal entries.

Learning Objectives

When you complete this course, you will be able to: · Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842 · Recognize lessor accounting requirements for sales-type, direct financing and operating leases under FASB ASC 842

Major Topics

• Lessee and lessor accounting models

• Lease and nonlease components

• Lease classifications

• Initial and subsequent measurement of leases

Provider
AICPA - Durham
Course Level
Intermediate
CPE Field of Study
Accounting
2
Who Should Attend

Accountants in practice and industry

Instructor(s)
Daryl Krause
Prerequisites

Experience in application of accounting standards

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Aug 3, 2021
11:00 am - 1:00 pm MDT
Location
Webinar
Total CPE Credits
2
Format
Webinar

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Webinar (AICPA): Lessee and Lessor Accounting


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