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Lessee and Lessor Accounting (2 hours)

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2.0 Credits

Member Price $118.00

Non-Member Price $142.00

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.

    Notice

    “Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!

  • Non-Member Price $142.00

    Member Price $118.00