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FASB's New Lease Accounting Standard

About This Course:
It's a whole new world for lessors and lessees under Accounting Standards Update No. 2016-02. Soon nearly all leases will need to be disclosed on the balance sheet - from buildings right down to autos and copiers.

Although the greatest impact will be on large entities like Walgreens, this will affect the statements of small and mid-sized entities.

Agenda / Covered Topics
  • Apply the new financial accounting concepts in the lease setting
  • Gain a working knowledge of accounting rules as they relate to lease accounting
  • Discuss planning and potential pitfalls
  • What is a "Lease?"
  • Recognition and measurement of lease assets and liabilities
  • Impact on Lessors and Lessees
  • Disclosures and transition rules
Included Materials

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

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You will receive an email directly from ACPEN with instructions for accessing your course and any accompanying materials.

How To Get Your CPE Credits

In order to obtain CPE credit for viewing ACPEN webcasts, you must view the course during the scheduled date and time. Throughout the program, you will be prompted to save three attendance codes per hour. At the conclusion of the program, your CPE Certificate will be issued assuming all attendance codes have been saved and submitted. Detailed instructions for this process are included in the course introduction and in written form as part of course materials.
Continuing Education Credits:

Click the 'Credits' tab above for information on PHR/SPHR, PDCs, and other CE credits offered by taking this course.
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