This webcast provides hands-on learning about sale and leaseback transactions and leveraged leases and includes journal-entry examples that demonst...
12/6/2022 3:00pm - 4:00pm | Online | AICPA
Members: $65.00, Non-members: $76.00
CPE Categories: Accounting (1 CPE)
## Hands-on guidance for sale and leaseback transactions
What criteria are used to determine if a transaction is a sale and leaseback under FASB ASC 842, Leases?
This webcast answers that question and also addresses:
- The primary considerations with respect to a lessee’s involvement in construction of a leased asset
- Changes to guidance for leveraged leases under FASB ASC 842
Instructor: Daryl Krause
@ Accountants in Practice and industry
- Identify the criteria used to conclude whether or not a transaction is a sale and leaseback.
- Differentiate between the accounting recognition of sale and leaseback transactions when a sale has or has not occurred.
- Identify the primary considerations with respect to a lessee’s involvement in construction of a leased asset.
- Recognize the changes to leveraged leases in FASB ASC 842.
@ Criteria used to Determine if a transaction is a Sale and leaseback
-@ considerations with respect to a lessee’s involvement in the construction of a leased asset
-@ practical applications of leveraged leases
-@ Examples of Real-@life scenarios
Experience in the application of accounting standards
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