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Conference on Credit Unions 2019

CU1911 - Leases

Oct 22, 2019 1:15pm ‐ Oct 22, 2019 2:30pm

Standard: $49.00


This program focuses on identifying, analyzing and accounting for lease agreements in compliance with the new lease standard ASC 842. It also provides helpful hints, lessons learned and industry tips on navigating the nuances of the new lease standard as it applies to credit unions.

At the end of this session, attendees will be able to:

Learning Objectives:
  • Demonstrate knowledge of the new lease standard ASC 842, including how to: •Determine whether an arrangement contains a lease •Recognize the new recognition and measurement requirements •Identify the recognition criteria for finance and operating leases •Identify the presentation requirements •Understand the effective date for the new lease accounting standard
  • Utilize tips and lessons learned from those who have already implemented the lease standard to prepare for an effective and efficient lease assessment and implementation.


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