GASB Leases: What Preparers & Auditors Need to Know to be Ready for Implementation

Description

While the GASB standard on leases is not effective until periods ending in December 2020, there is a great deal of work to do ahead of time to be ready. GASB Statement No. 87 Leases will greatly affect lessee accounting but likewise impact lessors. Both perspectives will be covered for you in this webcast.

Learning Objectives
  • Discuss an overview of the single model for recording leases (capitalization)
  • Discuss lessor considerations
  • Analyze the importance of creating a lease inventory
  • Identify issues related to defining leases, including separation components (e.g., maintenance and the asset)
  • Analyze early auditor considerations
Provider
AICPA
Course Level
Basic
CPE Field of Study
Accounting (Governmental)
2.0
Who Should Attend
Governmental preparers and auditors
Location
Online Course
Register Now
When
Mar 12, 2019
1:00 pm - 3:00 pm
Total CPE Credits
2.0
Format
Webcast

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GASB Leases: What Preparers & Auditors Need to Know to be Ready for Implementation


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