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AICPA Governmental & Not-for-Profit Training Program 2020

GOV2015 - Leases: Preparing for the Single Model (Theory) - Part 2

Oct 20, 2020 11:00am ‐ Oct 20, 2020 11:50am

Standard: $49.00


GASB Statement 87 changes the recognition and measurement model used for reporting lease liabilities (lessees) and lease receivable (lessors). This session will highlight the requirements in Statement 87.

Learning Objectives:
  • Indicate the reporting of a lease liability and a lease receivable in the initial year and subsequent years.
  • Recall the disclosures required for leases.
  • Distinguish the additional components of GASB 87 that may apply to some leases


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