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Governmental and Not-for-Profit Training Program 2019


GOV1932 - GASB Leases Part 2: How to Apply it


Oct 29, 2019 1:10pm ‐ Oct 29, 2019 2:50pm

Standard: $49.00

Description

This session builds on GASB Leases Part 1 by illustrating how to apply the concepts to real world leases. This is an application focused session to get you ready for implementation in 2020. Using examples, this session will highlight the nuances of the standard and how different contract terms can change the accounting.

Learning Objectives:

  1. Recall accounting treatment under the leases guidance.
  2. Analyze contracts as leases.
  3. Calculate lease liabilities and assets.
  4. Identify potential implementation issues.

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