Lease Accounting: Changes to the Standards

Join CPA, Pat Patterson, has he walks through the biggest changes in lease standards.

This course will define whether there is a lease. If there is a lease, is it a finance lease or an operating lease? Depending on the type of lease, this course will detail how to initially record the “right of use asset” and the lease liabilities of the lessee. The correct financial statement treatment of leases is examined.
This course will define whether there is a lease, even if there are no leases recorded at the present time. If there is a lease, is it a finance lease or an operating lease? Depending on the type of lease, this course will detail how to initially record the “right of use asset” and the lease liabilities of the lessee for existing leases. The correct financial statement treatment of leases is examined.
This course will define whether there is a lease. If there is a lease, is it a finance lease or an operating lease? Depending on the type of lease, this course will detail how to record the income, expenses, and any financial statement issues of the lessor. Further, disclosures required by the lessor on their financial statements and correct financial statement treatment of leases is examined from the lessor perspective.
This course will define whether there is a lease. If there is a lease, is it a finance lease or an operating lease? Depending on the type of lease, this course will detail how to initially record the “right of use asset” and the lease liabilities of the lessee. This webinar will illustrate how to correctly record the annual and monthly amounts for the leases. The correct financial statement treatment of leases is examined.
This course will first define whether there is or is not a lease. If there is a lease, is it a finance lease or an operating lease? Depending on the type of lease, this course will detail what disclosures are required, how to make the correct disclosures, handle cancellations and dispositions, and make the correct decisions for financial statement presentations
This course will define whether there is a lease. If there is a lease, is it a finance lease or an operating lease? Depending on the type of lease and what accounting treatment had been used initially (ASC 840 or ASC 842), this course will detail how to record the “right of use asset” and the lease liabilities of the lessee. The correct financial statement treatment of land easements and rights of way are examined.
Total: 6 courses (12 CPE hours)

Fees
Lease Accounting Standards1
LEASING Promotion $129
Regular Fee $249


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