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AICPA Governmental & Not-for-Profit Training Program 2020

GOV2021 - Leases: Application - Part 2

Oct 20, 2020 1:20pm ‐ Oct 20, 2020 2:10pm

Standard: $49.00


[Part 2 of 2 - continued from GOV2018]

This session builds on the theory of Leases by illustrating how to apply the concepts to real world leases. This is an application focused session to get you ready for implementation in 2022 (Statement No. 95). Using examples, this session will highlight the nuances of the standard and some implementation ideas to address some of the challenges.

Learning Objectives:
  • Determine accounting treatment under the leases guidance
  • Analyze contracts as leases
  • Calculate lease liabilities and assets
  • Identify potential implementation issues & challenges


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