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New Lease Accounting Standard,

ASU 2016-02
(AL-NLAS) (1617-227)

New guidance for both lessors and lessees presented in ASU No. 2016-02, Topic 842. Emphasis on provisions which present mayor changes to financial reporting and previous dispositions on accounting for leases. Discussion of illustrations of the nature, scope and effects of changes.

Objectives:

Upon completion of this course participants will be able to
   1. Describe the main dispositions of ASU No. 2016-02, Topic 842.
   2. Identify the impact of changes resulting from ASU No. 2016-02, Topic 842.

Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting and Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of accounting for leases.

Advance Preparation: None

Level: Update

Date: November 16, 2016

Registration: 2:15pm – 3:00pm                Seminar: 3:00pm – 7:00pm

Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

Cost: CPA & Foundation Members $52                 Others $60

Additional Charges: Applications received after November 13, $8pp

General Information

Materials: This course will be paperless and the materials will be distributed electronically. Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those whose membership fee is up to date at the time of registration.

To register:
   • Click here; or
   • Through “Calendario” at the CCPA-go mobile app.

Este correo fue enviado a ggonzalez@colegiocpa.com
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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918