Accounting and Financial Reporting for Leases - Session 1

The first of two webinars, this session will focus on the basic accounting and financial reporting for leases under Governmental Accounting Standards Board (GASB) Statement No. 87, Leases, which is effective for periods beginning after June 15, 2021. This seminar is designed to provide participants with a solid working knowledge of the new accounting for contracts that conveys control of the right to use the service capacity of another entity's nonfinancial asset(s), and ways in which to identify key contract provisions, including lease term and effective interest rate.
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