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Leases: Mastering the New FASB Requirements

Registration is Open
VSCPA Members
$149.00 Regular Registration
$189.00 Regular Registration
Designed For:

Accountants in practice and industry

This new CPE course provides you with an in-depth examination of the new standard, including identification, recognition, measurement, presentation, and disclosure requirements. The course addresses both the lessee and lessor accounting models with examples to illustrate application of the new standard. For the lessee accounting model, the course explores lease classification, amortization of the right-of-use asset, and interest on the lease liability. For the lessor accounting model, the course explores transfer of risk, profit recognition, and collectibility. The course also covers short-term leases, purchase options, and variable lease payments, as well as sale and leaseback transactions. Plus, given the significant differences between ASU 2016-02 and IFRS 16, Leases, the course includes a chapter that examines the differences between the two standards.

Course provided by AICPA

Delivery Method: Self Study
CPE Credit: Accounting
Program Level: Intermediate

Related Events

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.