February 8, 2023


Webinar


1 Total CPE Credits

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Sale and Leaseback Transactions and Leveraged Leases

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
Total 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)

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