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Leases: Mastering the New FASB Requirements

DeliveryType:  Video Webcast
    Select Date & Time:
  • $249.00-$319.00
    Leases: Mastering the New FASB Requirements 09:00 am - 05:00 pm ET Product #: VLEAS016
    Add to Calendar 09/29/2017 09:00:00 09/29/2017 17:00:00 America/New_York AICPA Webcast: Leases: Mastering the New FASB Requirements
    This webcast examines the core principles of the new lease accounting standard, including identification, recognition, measurement, presentation and disclosure requirements.
    Register at http://www.aicpastore.com/Accounting/PRDOVR~PC-VLEAS/PC-VLEAS.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00
  • $249.00-$319.00
    Leases: Mastering the New FASB Requirements 09:00 am - 05:00 pm ET Product #: VLEAS017
    Add to Calendar 10/27/2017 09:00:00 10/27/2017 17:00:00 America/New_York AICPA Webcast: Leases: Mastering the New FASB Requirements
    This webcast examines the core principles of the new lease accounting standard, including identification, recognition, measurement, presentation and disclosure requirements.
    Register at http://www.aicpastore.com/Accounting/PRDOVR~PC-VLEAS/PC-VLEAS.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00
  • $249.00-$319.00
    Leases: Mastering the New FASB Requirements 09:00 am - 05:00 pm ET Product #: VLEAS018
    Add to Calendar 11/10/2017 09:00:00 11/10/2017 17:00:00 America/New_York AICPA Webcast: Leases: Mastering the New FASB Requirements
    This webcast examines the core principles of the new lease accounting standard, including identification, recognition, measurement, presentation and disclosure requirements.
    Register at http://www.aicpastore.com/Accounting/PRDOVR~PC-VLEAS/PC-VLEAS.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00
  • Read More
  • $249.00-$319.00
    Leases: Mastering the New FASB Requirements 09:00 am - 05:00 pm ET Product #: VLEAS019
    Add to Calendar 12/12/2017 09:00:00 12/12/2017 17:00:00 America/New_York AICPA Webcast: Leases: Mastering the New FASB Requirements
    This webcast examines the core principles of the new lease accounting standard, including identification, recognition, measurement, presentation and disclosure requirements.
    Register at http://www.aicpastore.com/Accounting/PRDOVR~PC-VLEAS/PC-VLEAS.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00
  • Read Less

How do the leasing requirements in the new standard differ from current GAAP? This webcast addresses that question by examining the core principles of the new standard, including identification, recognition, measurement, presentation and disclosure requirements. Examples are included to illustrate application of the new standard. This webcast explains the lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability. This webcast also explains the lessor accounting model, including transfer of risk, profit recognition, and collectability. Additional topics include short-term leases, purchase options, variable lease payments, and sale and leaseback transactions.

Topics Discussed

  • Lease classification
  • Amortization of the lease asset
  • Derecognition of the underlying asset
  • Recognition of lease receivables

Learning Objectives

When you complete this webcast you will be able to:

  • Identify a lease under the new leases standard
  • Identify recognition and measurement requirements of the new leases standard
  • Identify presentation and disclosure requirements of the new leases standard

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$319 $249

5 - 9

$289 $225

10 - 20

$269 $209

21 +

$255 $199

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

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Speaker Bio

Daryl G. Krause, CPA
DG Krause LLC / Indianapolis, Indiana

Mr. Krause has CPA certifications in several Midwestern states. He practices public accounting as Manager & CEO of his regional CPA firm, headquartered in Indianapolis, Indiana, which he founded in 2005. DG Krause LLC is a member of the AICPA’s Employee Benefit Plan Audit Quality Center and performs employee benefit plan audit services for which Daryl serves as the sign-off partner.

Daryl has led 145 courses for the AICPA in 30 states and the District of Columbia since 2008. He also has performed technical reviews during the development of certain AICPA courses. Currently a key project team member on the AICPA’s 2016 update of its Employee Benefit Plans-Best Practices in Presentation and Disclosure publication. Author of several employee benefit plan-related DG Krause LLC CPE programs offered by the Indiana CPA Society.

Previously he enjoyed 23 years of diversified responsibilities with Ernst & Young as outlined below. Industries he served included manufacturing, construction, real estate and financial services.

  1. Daryl was the Ohio Valley Area Director of Employee Benefit Plan Services specialty audit practice for 8 years responsible for the technical accuracy and quality of over 300,000 hours of employee benefit plan audit effort. Roles included sign-off partner for approximately one third of the entire area's engagements, independent reviewer on approximately 100 additional plans per year and technical advisor for all work.

  2. As Senior Manager in the Entrepreneurial Services group for 3 years he managed a portfolio of corporate audit client relationships. Roles included providing SEC reporting assistance to new public companies, assisting in due diligence on potential acquisitions and helping companies improve their controls and financial reporting processes.

  3. He served in E&Y's National Professional Development group as a Senior Manager for 5 years.  Roles included designing, developing and delivering core curriculum Audit and Entrepreneurial Services training programs for the entire U.S. practice.  Part of the 11 member team that completed the development effort to introduce the Ernst & Young Audit Approach training for Staff through Partner following the Ernst & Whinney and Arthur Young merger, which was deemed a critical success factor for the newly formed Ernst & Young.

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