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As governments and auditors prepare for implementation of the new lease accounting and financial reporting standard we will focus on real life examples and practical implementation issues including:
Discussion of challenges faced by lessees and lessors as early implementation is underway
Review of helpful implementation guide Q&As to assist with the understanding of the guidance
When auditing leases, where might you spend your time or focus
Learning Objectives:
Analyze examples to consider during implementation
Identify useful implementation guide question and answers