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Lessee and Lessor Accounting

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Online/Webcast

2.00 Credits

Member Price $89.00

Non-Member Price $109.00

Overview

The course offers hands-on learning of the lessee and lessor accounting models and includes journal-entry examples that demonstrate applications of the new standard.

Highlights

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

    Prerequisites

    Experience in application of accounting standard

    Designed For

  • Accountants and finance professionals

    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.

    • Non-Member Price $109.00

    Member Price $89.00

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