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New Lease Accounting Standard, ASU 2016-02
(AL-NLAS) (1718-389)

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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.


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.

Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner

Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of accounting for leases.

Advance Preparation: None

Level: Update

Date: April 23, 2018

Registration: 1:15pm - 2:00pm

Seminar: 2:00pm - 6:00pm

Place: Club Rotario de Río Piedras

   CPA & Foundation Members $56
   Others $64

Additional Charges: Applications received after April 19, $8pp