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Hands-on guidance for sale and leaseback transactions
What criteria are used to determine if a transaction is a sale and leaseback under FASB ASC 842, Leases?
This webcast answers that question and also addresses:
– The primary considerations with respect to a lessee’s involvement in construction of a leased asset
– Changes to guidance for leveraged leases under FASB ASC 842
– Identify the criteria used to conclude whether or not a transaction is a sale and leaseback.
– Differentiate between the accounting recognition of sale and leaseback transactions when a sale has or has not occurred.
– Identify the primary considerations with respect to a lessee’s involvement in construction of a leased asset.
– Recognize the changes to leveraged leases in FASB ASC 842.
* Criteria used to Determine if a transaction is a Sale and leaseback
* considerations with respect to a lessee’s involvement in the construction of a leased asset
* practical applications of leveraged leases
* Examples of Real* life scenarios
* Accountants in Practice and industry
Experience in the application of accounting standards
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