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Date/Time
Jul 11, 2018
8:00 am-4:30 pm
Location
Ernst & Young LLP
Category(ies)
Learn about emerging technical accounting and reporting challenges companies are experiencing in implementing the new Lease Accounting standard. Through extensive examples and discussion, this interactive workshop will help you better understand key challenging areas such as embedded leases, allocation of consideration, and lease modifications. Systems and internal control considerations will also be addressed.
Topics covered:
- Scope and definition of a lease
- Separating contract components
- Accounting for executory costs
- Measurement of the liability and right-of-use asset
- Classification – operating vs finance leases
- Accounting for lease modifications
- Lessor accounting
- Presentation and disclosure
- Comprehensive case study
- Transition elections and reporting
- Systems challenges
- IFRS vs U.S. GAAP
8 CPE credits in Accounting will be available to attendees.
For more information, including how to register, visit the FEI event page.