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Basic Accounting and Financial Reporting for Leases

This seminar will focus on the basic accounting and financial reporting for leases under Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. It is designed to provide participants with a solid working knowledge of the accounting for contracts that convey 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 the lease term and the discount rate.
Learning Objectives:
Those who successfully complete this seminar should be able to:
• Determine which contracts must follow the new lease guidance
• Identify the elements of financial statements that are used to recognize lease contracts
• Calculate the appropriate lease term for accounting and financial reporting purposes
• Identify the appropriate accounting and financial reporting for government lessees and government lessors
• Determine when a lease remeasurement, modification, or termination is required

When:
December 6, 2022 | 1:00 pm - 3:00 pm ET
Credits: 2.00

Member Price: $85.00
Non-member Price: $170.00

When
12/6/2022
Where
Interactive LMS Virtual training
Online registration not available.

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