Courses

Surgent's What in the GASB Were They Thinking! Governments and Leases - On-Demand Webcast

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Member Price: $49.00 Non-Member Price: $64.00

Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:: Accounting (Governm): 1.00
Fields of Study:: Accounting (Governmental)
Level:: Intermediate

Governments enter into leases for many types of assets. This course is designed to help you understand the core components of governmental lease accounting under GASB No. 87, Leases. You will learn the important definitions involved, the key decision points involved in applying the standard, and how to think through those decision points.

Objective

Skillfully prepare for the implementation of GASB No. 87
Become comfortable with the application of GASB No. 87 in the governmental environment

Highlights

Evaluating whether a contract meets the definition of a lease
Properly calculating the lease term
Determinations to be made with regard to short-term leases

Designed For

Governmental industry professionals and auditors

Prerequisite

Some introductory background in governmental accounting

Advanced Preparation

None