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GASB Leases: What Preparers & Auditors Need to Know to be Ready for Implementation

  • 03/12/2019
  • 1:00 PM - 3:00 PM



While the GASB standard on leases is not effective until periods ending in December 2020, there is a great deal of work to do ahead of time to be ready. GASB Statement No. 87 Leases will greatly affect lessee accounting but likewise impact lessors. Both perspectives will be covered for you in this webcast.

When you complete this webcast, you will be able to:  
• Discuss an overview of the single model for recording leases (capitalization). 
•  Discuss lessor considerations. 
• Analyze the importance of creating a lease inventory. 
• Identify issues related to defining leases, including separation components (e.g., maintenance and the asset). 
• Analyze early auditor considerations.

Designed For: Governmental preparers and auditors

Level: Basic

Instructor: Chris Pembrook

Developer: AICPA

CPE Credits: 2

Area of Study: Accounting Governmental  2

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