The Bottom Line on the New Lease Accounting Requirements  (CL4LEAS)

Tuesday, March 27, 2018 from 12:30PM to 4:00PM in Sioux Falls

4.00 CPE Credit Hours

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.
Designed For
Accountants in practice and industry
Objective
  • 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
Prerequisites
Experience in application of accounting standards
Advanced Preparation
None
Developer
AICPA
Presenters
Bruce Shepard,
Level of Knowledge
Intermediate

Location

EideBailly LLP
200 E 10th St #500
PO Box 5125
Sioux Falls, SD 57104

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Cost

Member
$145.00
Late Registration *
$170.00

Non-Member
$170.00
Late Registration *
$195.00

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This course is eligible for an additional $30 discount for AICPA members!
   
 
* If postmarked after 3/5/2018

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