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INT011624
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INT111423

Accounting and Reporting for Variations in Lease Contracts

This two-session webinar will focus on the accounting and financial reporting for variations to lease contracts under Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. We will walk through several examples of lease contracts and discuss the calculations and financial reporting for each variation. Finally, we will discuss some of the more common errors seen in Annual Comprehensive Financial Reports from governments that have early implemented the new lease guidance.

When:
May 11, 2022 | 1 pm - 3:00 pm ET
May 12, 2022 | 1 pm - 3:00 pm ET

Credits: 4.00

Those who successfully complete this seminar should be able to calculate the lease assets and liabilities, and prepare the required journal entries to record the following, from the point of view of lessee and lessor governments:
• Reassessment of the lease term and remeasurement of the assets and liabilities
• Contracts with multiple components
• Contract combinations
• Lease modifications and terminations
• Subleases and leaseback transactions
• Leases within the financial reporting entity
• Leases between related parties.

Member Price: $140.00
Non-member Price: $280.00

When
5/11/2022 - 5/12/2022
Where
Interactive LMS Virtual training
Online registration not available.

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