November 18, 2022


2 Total CPE Credits


Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees

Learning Objectives

  • Identify finance lease transactions, including both lessor and lessee perspectives
  • Understand the proper accounting and financial reporting treatment for operating and finance leases
  • Describe how lessor accounting is influenced by revenue recognition and measurement concepts
  • Explain important transition issues from the current to new standards  

Major Topics

  • Outcomes of the recent FASB and IASB Joint Project related to Leases
  • Differentiating between accounting and reporting requirements for operating and finance leases
  • Evaluating possible material misstatement related to lease recognition, measurement, presentation and disclosure

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course

Course Level

  • Basic


Basic understanding of U.S. generally accepted accounting principles

Advanced Preparation


Intended Audience

Practicing CPAs and accounting professionals in business and industry that prepare and review or audit financial statements


Surgent McCoy CPE

This event has ended.