Transition & Disclosures under the New Lease Accounting Standard Webinar (2 Hours)

This practical session from our timely Lease Accounting Conference will show you the best practices for implementing the New Lease Accounting Standard and making all of the required disclosures.
 

AGENDA HIGHLIGHTS

•  Effective Date & Transition
   – For public and all other business entities
  – Lessee and lessor transition
   – Method comparison
   – Practical expedients
   – Significant relief provisions
      – Hindsight
         – Determining lease term
         – Assessing ROU assets for impairment
      – Land easements
   – Sale-leaseback
   – Build-to-Suit

•  Disclosures
   – Objectives
      – Amount
      – Timing
      – Uncertainty of cash flows
   – Lessee and lessor disclosures
   – SEC reporting considerations
      – SAB Topic 11.M disclosures
      – Selected financial data table requirements
      – Revised financial statement requirements for registration statements

•  Example Disclosures
   – Early adopter examples (AT&T, Starbucks, etc.)

•  SEC Comment Letters

•  Implementation Considerations
 

LEARNING OBJECTIVE  To provide financial professionals with the latest success strategies to make a successful transition to the
New Lease Accounting Standard and fulfill all the new disclosure requirements.

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
Transition & Disclosure under the New Lease Accounting Standard Self-Study Webinar (2.5 Hours)