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: September 6, 2017
Registration: 2:15pm – 3:00pm Seminar: 3:00pm – 7:00pm
Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner
Additional Charges: Registration & payments received three days before the day of the seminar, $8pp