Menu

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:

    4854572

    2 CPE Credits
    Accounting: 2 Credits

    Registration

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

    Registration is open through 09/08.

    Monday, September 8th

    3:00pm to 5:00pm

    Add to Calendar

    Instructor

    Daryl Krause

    Related Courses

    360 Budgeting: A Holistic Approach to Process and Solutions

    September 5, 2025

    8 Credits
    Details
    Accounting & Auditing for Cryptocurrency

    September 5, 2025

    1 Credits
    Details
    BUNDLE: CFO Series - September 2025

    September 5, 2025

    8 Credits
    Details
    © 2025 Kentucky Society of Certified Public Accountants. All Rights Reserved. Contact Us