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AICPA Governmental & Not-for-Profit Training Program 2020


GOV2012 - Leases: Preparing for the Single Model (Theory) - Part 1


Oct 20, 2020 10:00am ‐ Oct 20, 2020 10:50am

Standard: $49.00

Description

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:
  • Distinguish what types of contracts meet the definition of a lease and the types of contracts that do not.
  • Recognize the lease term and its importance when calculating a lease liability or lease receivable.
  • Estimate completeness of lease contracts and applying materiality to leases.

Speaker(s):

Category: Concurrent Session Online

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