MenuClose
 Log Out
Cart 0 items
Site Search
Course Search

Lessee and Lessor Accounting

 Various
 
2.0
Registration is Open
Member Price
$125.00 Regular Registration
Your Price
$149.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Tue, 06/17/2025 from 9:00 am to 11:00 am
 Fri, 08/01/2025 from 1:00 pm to 3:00 pm
 Mon, 09/08/2025 from 3:00 pm to 5:00 pm
 Thu, 11/13/2025 from 11:00 am to 1:00 pm
 Thu, 12/04/2025 from 1:00 pm to 3:00 pm
 Thu, 01/15/2026 from 1:00 pm to 3:00 pm
 Thu, 02/05/2026 from 9:00 am to 11:00 am
 Thu, 04/09/2026 from 1:00 pm to 3:00 pm
Designed For:

Accountants and finance professionals

Prerequisite:

Experience in application of accounting standard

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.
    Delivery Method: Individual webcast
    CPE Credit: Accounting
    Program Level: Intermediate

    This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.

    • 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.

    Speakers

    Vendor

    The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

    For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.