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National Conference on Banks & Savings Institutions 2017


BAN17207 - Bridging the GAAP: How to Implement the New Lease Accounting Standard


Sep 13, 2017 7:30am ‐ Sep 13, 2017 8:20am

Standard: $49.00

Description

This session will provide a detailed review of a sample implementation plan for the new accounting standard on Leases with a focus on the need to sequence various activities and identify appropriate internal and external resources. Topics to be discussed include:

1) Considerations in choosing a lease software system.
2) Review of specific technical accounting challenges when abstracting leases into a system, such as identifying lease payments, lease term, options and allocating consideration to components of a contract.

3) Considerations for validating software system outputs, and documenting new processes and internal controls.
4) Impact of adoption on regulatory and statutory capital considerations.

Speaker(s):

Tags: Early Riser

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