Sale and Leaseback Transactions and Leveraged Leases

Description

What criteria are used to conclude whether a transaction is a sale and leaseback under FASB ASC 842, Leases? This course answers that question and also addresses the primary considerations with respect to a lessee’s involvement in construction of a leased asset and changes to guidance for leveraged leases under FASB ASC 842.

Learning Objectives

When you complete this course, you will be able to: • Identify the criteria used to conclude whether 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.

Provider
AICPA
Course Level
Intermediate
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Accounting
1
Who Should Attend

Accountants in practice and industry

Prerequisites

Experience in the application of accounting standards

Advanced Preparation

None

Location
Online
Event Information
When
Aug 3, 2021
4:00 pm - 5:00 pm EDT
Location
Online
Total CPE Credits
1
Format
Webcast Replay

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Sale and Leaseback Transactions and Leveraged Leases


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