February 8, 2023

Webinar

1 CPE

Sale and Leaseback Transactions and Leveraged Leases

February 8, 2023
Webinar
1 CPE

Sale and Leaseback Transactions and Leveraged Leases

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

Learning Objectives

  • 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

Major Topics

  • 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

CPE Credits Available

1 CPE
1
Accounting & Auditing

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Experience in the application of accounting standards

Intended Audience

accountants in practice and industry

Provider

AICPA (Boone)

This event has ended.