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Webinar: New Lease Accounting Standard,

ASU 2016-02
(AL-NLAS) (1617-1LL)

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: "Programa de grupo por internet: webinar en vivo".


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: January 27, 2017

Registration: 12:45pm – 1:30pm                                Webinar: 1:30pm – 5:30pm

Instructor:
   Nelly Vázquez Merced, CPA, Sole Practitioner

Place: "Se ofrecerá como curso presencial en el Colegio de CPA, Capital Center Building I, PH-2, Hato Rey y se transmitirá como "webinar" simultáneamente".

Cost: CPA & Foundation Members $25                 Others $30

Additional Charges: Applications received after January 24, $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.

INFORMACIÓN IMPORTANTE PARA EL WEBINAR

IMPORTANT
 
I. Conectarse a la transmisión

 a. Equipment requirements (Requisitos de equipo)
    • A high speed internet connection such as an intranet connection, DSL, or cable modem is
      required.
    • The use of a Wi-Fi hotspot from a mobile unit does NOT provide enough signal strength for the
      proper performance of the Webinar’s streaming (video and audio) and the “pop-ups” delivery 
      and response.
    • Technical specifications for internet connection
      o Firewalls must allow communication to the following IP ranges:
        ♦ 64.94.115.64/26 (64.94.115.65 – 64.94.115.126)
      o Firewalls must allow TCP communication on port 80, 443 or 1935.
        ♦ The LearnLive platform uses an RTMP (TCP) based protocol for all audio/video, which by default
            runs on port 1935.
          • If that connection does not succeed, RTMP will try to run on port 80 or try to tunnel RTMP over
            HTTP on port 80 (Some firewall configurations or proxy setups may prevent the use of tunneling).
          • RTMP tunneled over port 80 tunneled can impact performance.
          • In some instances RTMP can be run over port 443 in RTMPS
        ♦ The LearnLive platform uses HTTP and HTTPS for all other functionality of the platform, which by
            default runs on ports 80 and 443.
      o Bandwidth sufficient to receive multiple incoming video streams.

    • Hardware:
      o Screen resolution of 1024x768 or better
      o Speaker/headphones and a sound card capable of playing streaming audio.
      o Intel i3 or equivalent processor with 1GB RAM

    • Operating System:
      o Windows XP or newer or Apple OS X 10.4 or newer with latest service packs

    • Browser:
      o Use of Internet Explorer 9, 10 or 11, Firefox, Safari or Chrome

    • General Requirements:
      o Security & Privacy settings must be set to allow the LearnLive platform to run properly
      o Flash Security settings must be set to allow communication with LearnLive servers
      o Adobe Flash Plug-in installed

    • Popup Blockers:
      o Firewalls must allow communication to the following domains:
         *.learnlive.com
         *.learnlive.net
         *.learnlivetech.com
         *.learnlivetech.net
         *.societyinsight.com
         *.societyinsight.net
 
 b. Enlace con LearnLive Technologies
     Luego de registrarse encontrará en “Mi Perfil - Educación - Registros” un enlace que lo conectará a
     LearnLive Technologies. Pasos a seguir:
     • Mi Perfil
       → “Educación”
       → “Registro en Eventos/Seminarios”
       → Enlace “CPA Web Session”

      • CCPA Webcast en LearnLive
       → “Launch”
       → “Presenter Checks”'

 c. Consultas técnicas
    √ Problemas para conectarse a LearnLive y referirse a la información que se presenta más
        adelante:
            *Llamar a Support Desk al 1-800-908-8984, o
            *Enviar correo electrónico a learnlive.support@thomsonreuters.com
                 Referencia: Webinar: New Lease Accounting Standard, ASU 2016-02
                 Program Id: 2562374
                 Session Id: 2576348
                 Type: Webcast

    √ Consulta técnica una vez se haya conectado a LearnLive:
            *Usar el “Live Chat” que encontrará en la pestaña llamada “Support”.
    
 d.  Otras:
    √ El Colegio de CPA no será responsable por los problemas técnicos que el participante pueda
        confrontar en el uso de su equipo o de su conexión de internet durante la transmisión de este
        audio webinar.
    √ Experiencias anteriores han demostrado que el uso de teléfonos celulares como medio para
        tomar este tipo de curso no resulta efectivo.

II. Horario: Permanecer atento a la conferencia desde su comienzo hasta el final, tomando un receso cuando así lo indique el instructor y regresar puntualmente de éste.

III. Preguntas y respuestas
    √ Enviar sus preguntas o dudas durante el seminario a través de este sistema por la pestaña
        llamada “Q & A”.
    √ Las preguntas recibidas se contestarán durante el seminario.

IV. Validación de asistencia de acumulación de horas-crédito:
    √ Para poder acumular las horas-crédito correspondientes a este seminario necesita estar atento y
        presionar de inmediato cada "pop up" que aparecerá en pantalla de manera aleatoria a través de
        toda la transmisión, asegurándose de responder un mínimo de 75% de éstos.
    √ El porciento podrá corroborarlo en la pestaña titulada "Participation".

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