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The Bottom Line on the New Lease Accounting Requirements (PM) (LIVEBROADCAST)

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Overview

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.

Prerequisites

Experience in application of accounting standards

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.

Highlights

Lease classification Amortization of the lease asset Derecognition of the underlying asset Recognition of lease receivables

Event Code:

4LEA1112

4 CPE Credits
Accounting: 4 Credits

Registration

Member Price:
$189
Non-member Price:
$239

Online registration for this course is currently closed. To register for this course, please call us at (800) 292-1754.

Tuesday, November 12th

12:30pm to 4:00pm
(Check-In 12:00pm)

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Gratzer Education Center

1735 Alliant Ave.
Louisville, KY 40299

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Instructor

Michael Brand