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AICPA Governmental Accounting & Auditing Update Conference 2020


GAE2008 - GASB Statement No. 87: Leases


Aug 17, 2020 1:05pm ‐ Aug 17, 2020 2:20pm

Standard: $49.00

Description

This session will address account and financial reporting implementation issues associated with the Statement on leases.  Topics to be covered include the definition of a lease; determining the term of the lease and the release liability and asset for both a lessee and a lessor; and other implementation issues, including those addressed in the accompanying GASB implementation guide.

Learning Objectives:
  • Understand what types of contracts meet the definition of a lease.
  • Determining the length of a lease for financial reporting purposes.
  • Recognize the reporting of a lease liability and lease receivable in the initial year.

Speaker(s):

  • David Bean, CPA, Director of Research and Technical Activities, Governmental Accounting Standards Board
  • Chris Pembrook, CPA, CGAP, Shareholder, Crawford & Associates, PC
Category: Concurrent Session (Online)

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