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Lessee and Lessor Accounting

Overview

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.

    Prerequisites

    Experience in application of accounting standard

    Objectives

    • 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.

    Highlights

  • Lessee and lessor accounting models
  • Lease and non-lease components
  • Lease classifications
  • Initial and subsequent measurement of leases

    Register Now

    Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

    • Event Code:

    4854573

    2 CPE Credits
    Accounting: 2 Credits

    Registration

    Member Price:
    $125
    Non-member Price:
    $149

    Registration is open through 08/01.

    Friday, August 1st

    1:00pm to 3:00pm

    Add to Calendar

    Instructor

    Daryl Krause

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