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Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (AALL)


(Check-In 7:30am)

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Web, NV 00000

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2.00 Credits

Member Price $100.00

Non-Member Price $120.00


The effective date for ASU 2016-02, Leases (Topic 842) is finally here. The new standard eliminates one of the largest forms of off-balance sheet accounting and requires most leases to be brought onto the balance sheet irrespective of their classification as either financing or operating. The new guidance in ASC 842 also makes other changes in lease accounting for both lessees and lessors. This course will discuss the impact of these changing standards on both lessees and lessors and discusses recently issued updates to ASC 842. Now is time to get up to date on all that is going on with regard to lease accounting.


Identify finance lease transactions, including both lessor and lessee perspectives. Understand the proper accounting and financial reporting treatment for operating and finance leases. Describe how lessor accounting is influenced by revenue recognition and measurement concepts. Explain important transition issues from the current to new standards.

Designed For:

Practicing CPAs and accounting professionals in business and industry that prepare and review or audit financial statements.


  • Joann Cross

Non-Member Price $120.00

Member Price $100.00