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Leases: Mastering the New FASB Requirements
Webcast

Leases: Mastering the New FASB Requirements

This webcast examines the core principles of the new leases standard, including identification, recognition, measurement, presentation and disclosure requirement.

$279 - $339
Do you have an AICPA membership? Log in to apply your member discount.
46656305-6110-4E90-B13F-627B274DF603Created with sketchtool.Included in Webcast Pass

Format

Webcast

Date

Nov 13, 2020

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

8

Author(s)

Daryl G. Krause

Availability

Learning Outcomes
  • Identify a lease under the new leases standard.
  • Apply the recognition and measurement requirements.
  • Identify presentation and disclosure requirements.
Key Topics
  • Lease classification
  • Derecognition of the underlying asset
  • Recognition of lease receivables
  • Sale and leaseback transactions
  • Comparison of the requirements of U.S. GAAP and IFRS
  • Private company considerations
  • Short-term leases
  • Purchase options
  • Variable lease payments
Product Details

Dive into the core principles.

We’ve been getting questions on how the leasing requirements in the new standard differ from current GAAP. In this webcast, we’ll address your questions and concerns by examining the core principles of the new standard, including identification, recognition, measurement, presentation and disclosure requirements.

We’ll even cover the business context of implementing this new standard and identify key factors for managing such a significant change.

What you can expect.

Experience hands-on learning with journal entry examples that show you the applications of the new standard.

Prefer to learn at your own pace? Check out our self-study course: Leases: Mastering the New FASB Requirements

Who Will Benefit
  • Accountants in practice and industry
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$339.00
AICPA Members
$279.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
8
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
Experience in the application of accounting standards
Access
This is a live event. You will have access on the date/time of broadcast and the archive for 3 months after the broadcast date.
Duration
8 hrs
Speakers
Daryl G. Krause
CPA
Mr. Krause has CPA certifications in several Midwestern states. He practices public accounting as Manager & CEO of his regional CPA firm, headquartered in Indianapolis, Indiana, which he founded in 2005. DG Krause LLC is a member of the AICPA’s Employee Benefit Plan Audit Quality Center and performs employee benefit plan audit services for which Daryl serves as the sign-off partner. Daryl has led 145 courses for the AICPA in 30 states and the District of Columbia since 2008. He also has performed technical reviews during the development of certain AICPA courses. Currently a key project team member on the AICPA’s 2016 update of its Employee Benefit Plans-Best Practices in Presentation and Disclosure publication. Author of several employee benefit plan-related DG Krause LLC CPE programs offered by the Indiana CPA Society. Previously he enjoyed 23 years of diversified responsibilities with Ernst & Young as outlined below. Industries he served included manufacturing, construction, real estate and financial services. - Daryl was the Ohio Valley Area Director of Employee Benefit Plan Services specialty audit practice for 8 years responsible for the technical accuracy and quality of over 300,000 hours of employee benefit plan audit effort. Roles included sign-off partner for approximately one third of the entire area's engagements, independent reviewer on approximately 100 additional plans per year and technical advisor for all work. - As Senior Manager in the Entrepreneurial Services group for 3 years he managed a portfolio of corporate audit client relationships. Roles included providing SEC reporting assistance to new public companies, assisting in due diligence on potential acquisitions and helping companies improve their controls and financial reporting processes. - He served in E&Y's National Professional Development group as a Senior Manager for 5 years. Roles included designing, developing and delivering core curriculum Audit and Entrepreneurial Services training programs for the entire U.S. practice. Part of the 11 member team that completed the development effort to introduce the Ernst & Young Audit Approach training for Staff through Partner following the Ernst & Whinney and Arthur Young merger, which was deemed a critical success factor for the newly formed Ernst & Young.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Leases: Mastering the New FASB Requirements
Nov 13, 2020
Select from the following options:
Nov 13, 2020
2pm10pm GMT
Dec 01, 2020
2pm10pm GMT
Nonmember Price
$339.00
Price excluding sales tax
$339.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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