Leases & Impacts: Change to Changes 2017 (Completed)

Date: Thursday, October 19, 2017
Instructor: Pat Patterson
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs

A review new FASB Pronouncement ASU 2016-02, Leases (Topic 842) up to the date of the course. This presentation will inform participants of the latest issues from the FASB and the Private Companies Council regarding leases. The FASB and PCC agendas and projects are discussed for their expected applications in the lease field. The participants will hear about new FASB pronouncements and the impact on lessees and lessors. Any correlations to the IFRS and its new lease standard will be reviewed.

Who Should Attend
Professionals in public practice, industry, government, and education who deal with entities with or expecting to have leases and wish to stay current on professional accounting standards regarding leases.

Topics Covered

  • New release(s) from the FASB regarding leases
  • New releases, if any, from the Private Companies Council (PCC) regarding leases
  • An advanced look at disclosure and documentation standards will be made for changes required by new FASB and PCC standards for leases
  • Further updates that impact on the accounting professional standards

Learning Objectives

  • Identify the FASB pronouncements that may impact entities with leases or that expect to have or issue leases
  • Recognize updates of the new Accounting Standards Codifications issued as ASU 2016-02 and other updates


Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
General Knowledge of Accounting Principles and Leases.

Advance Preparation

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