Accounting for Leases: The New Standard – ASU 2016-02

This course reviews the changes made to lease accounting by ASU 2016-02, Leases, and  discusses the principles that lessees and lessors shall apply to report useful information to users of financial statements about the amount, timing, and uncertainty of cash flows arising from a lease.  Topics include a review of the new rules for lessees and lessors, the types of leases, how to account for the balance sheet, income statement and cash flows statement impacts of different types of leases, the implementation requirements, and more.

Prerequisites: Basic understanding of U.S. GAAP and existing lease accounting
Level: Overview
CPE Credit: 8
Field of Study: Accounting
Course expiration:  You have one year from date of purchase to complete the course.
Publication Date: April 2017

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