The New Lease Accounting Standard: How to Handle Build-to-Suit, Sale & Leaseback & Other Special Transactions Webinar (1 Hour)

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The New Lease Accounting Standard: How to Handle Build-to-Suit, Sale & Leaseback & Other Special Transactions Webinar (1 Hour)

CPE Credit: 1 Hours

Price: $99.00

NASBA Field of Study: Accounting

 

Overview

There are significant changes in the New Lease Accounting Standard that will apply to a wide variety of special transactions and have a huge impact on both lessors and lessees. In this webinar, you will learn everything you need to know about the new accounting rules for these special transactions and the best ways to handle them. This webinar also features a wealth of practical examples to illustrate the concepts and methods discussed.
 

AGENDA HIGHLIGHTS


•  Sale & Leaseback Transactions
   – Determining whether a sale has occurred
   – Contracts under the New Revenue Model
   Transfer of control indicators
   – Repurchase option
   – Classification of a leaseback
   "Failed" sales and leasebacks

•  Build-to-Suit Transactions
   – Control indicators

•  Subleases
   – Accounting by:
      – Intermediate lessor or sublessor
      – Original/head lessor

•  Related-party transactions
   – Current guidance
   – New Standard classification and accounting
   – Related Party Disclosures (ASC 850)

 

LEARNING OBJECTIVE  To update financial professionals on the new accounting rules for special transactions under the New Lease
Accounting Standard and the most effective ways to deal with them.

PREREQUISITE  None.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Update.    NASBA FIELD OF STUDY  Accounting.
DELIVERY METHOD  Group Internet-Based.

 

This live webinar is also available as a self-study webinar
The New Lease Accounting Standard: How to Handle Build-to-Suit, Sale & Leaseback & Other Special Transactions Self-Study Webinar (2 Hours)

Speakers

SPEAKER


Angela Newell, National Assurance Partner, BDO USA

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