|
Course Name:
|
LEASE ACCOUNTING: THE IMPACT OF CHANGING STANDARDS ON BOTH LESSORS AND LESSEES
|
|
Course ID:
|
1124257 |
|
Provider Name:
|
MASSACHUSETTS SOCIETY OF CPAS
|
|
Approved for:
|
Workforce Training Fund (WTF)(Statewide)
|
|
Description:
|
FASB's new lease standard (ASU 2016-02, Topic 842) made significant changes in lessee accounting and disclosure. Lessor accounting only had minor changes from prior guidance. Effective in 2019 (or 2020 for nonpublic companies), most long-term leases will be capitalized onto the balance sheet of lessees as right of use (ROU) assets and lease payment liabilities. The balance sheet implications to lessors depends on the type of lease. This 8-hour program will take a deep dive into lease accounting based on the new guidance covering all aspects of lessee and lessor accounting and disclosures, from transition and implementation, assessment of policy options and alternatives, and application and reporting of the subsequent measurement. It will al |
|
Training Subtype:
|
Basic Accounting
|
|
Location:
|
1657 Worcester Rd
Framingham, MA 01701
|
|
Program Results In:
|
Certificate
|
|
Course Length:
|
1 week(s)
|
|
Average No. of Hours/Week:
|
2 Hrs
|
|
On-line Course Schedule:
|
http://www.mscpaonline.org/cpe/listings/L-LAPG2+21/view
|
|
Cost/Student:
Includes:
|
$149.00
Tuition
|
|
Flat Rate Course:
(The cost of this course is based on a flat fee, regardless of the number of employees attending the course)
|
No
|
|
Performance Summary
|
|
|
Program Year (Most Recent):
|
|
|
|
