0      0

Governmental Accounting and Auditing Update Conference 2018

GAE1827 - Leases

‐ Aug 14, 2018 2:50pm

This session will explore the changes to accounting and financial reporting for leases introduced by GASB Statement No. 87, Leases, and the auditing implications associated with those changes. Topics to be covered include identifying the term of a lease; how and when to bifurcate contracts with multiple components and contract combinations; and lessee and lessor accounting and financial reporting requirements. 

After this session attendees will be able to:

1. Determine how to apply lessee and lessor measurement and recognition requirements.
2. Analzye the audit implications associated the financial reporting changes for leases.


You must be logged in and own this session in order to post comments.