Bill & Ray’s Lease Accounting Essentials

Description

Gain an understanding of how the transition from operating leases to capitalization will affect companies of all sizes.

Learning Objectives
  • Study the fundamental principles of the right-to-use model for capitalizing leases under ASC 842. Distinguish which lease contracts are scoped into and out of the standard. 
Major Topics
  • What was wrong with lease accounting?
  • The asset-liability approach to leases and its effect on the balance sheet
  • What have we learned from public company adoption
  • Implementing the right-to-use approach for lessees and lessors
  • Reassessment, renewal, termination, and other lease-specific issues
  • Practical strategies to reduce the burden of implementation
  • Transition and presentation 
Provider
Maryland Association of CPAs
Course Level
Update
Professional Area of Focus
Accounting & Auditing
Accounting and Auditing
CPE Field of Study
Auditing
2
Accounting
2
Instructor(s)
Ray Thompson
Prerequisites

None

Advanced Preparation

None

Location
 
MACPA Towson Center
901 Dulaney Valley Rd
Towson, MD 21204 US
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Event Information
When
Nov 2, 2022
8:00 am - 11:30 am EDT
Location
MACPA Towson Center
901 Dulaney Valley Rd
Towson, MD 21204 US
Total CPE Credits
4
Format
In-Person + Live Stream

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$160.00

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$210.00
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Bill & Ray’s Lease Accounting Essentials


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