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

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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