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Webinar (AICPA): Lessee and Lessor Accounting

Description

### What you need to know about the lessee and lessor accounting models

This course explains the lessee accounting model, including
– Lease and non-lease components
– Lease classification
– Amortization of the right-of-use asset
– Interest on the lease liability

This course also explains the lessor accounting model, including
– Transfer of risk
– Profit recognition
– Collectibility

Included in this course are detailed and illustrated examples with amortization tables and journal entries.

### Who Will Benefit
– Accountants and finance professionals

### Key Topics
– Lessee and lessor accounting models
– Lease and non-lease components
– Lease classifications
– Initial and subsequent measurement of leases

### Learning Outcomes
– 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.

Provider
AICPA - Durham
Course Level
Intermediate
CPE Field of Study
Accounting
2
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 2, 2022
11:00 am - 1:00 pm MST
Location
Webinar
Total CPE Credits
2
Format
Webinar

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$109.00

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$131.00
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Webinar (AICPA): Lessee and Lessor Accounting


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