Practitioners and members in industry seeking a better understanding of the new lease accounting rules effective for private companies.
Learning Objectives
After attending this presentation you will be able to...
- Apply the new financial accounting concepts of leases
- Gain a working knowledge of accounting rules as they apply to leases
Major Topics
The major topics covered in this class include:
- What is a lease?
- Recognition and measurement of lease assets and liabilities Impact on lessors and lessees
- Disclosures and transition rules
- Effective dates
