GASB's Lease Standard: Are you Ready?

Thursday, June 23, 2022
Webcast or Webinar, Online
2:00 PM - 4:00 PM (opens at 1:30 PM) EST
2Credits
Accounting and Auditing

Registration is Closed

Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.

Members
$109.00 Regular Price
Non-Members
$131.00 Regular Price
Course Type: Webcast
Course Code: 22/AI751859
Level: Intermediate
Vendor: AICPA CPE Division
Field of Study: Auditing (Governmental), Accounting (Governmental)

Overview:

Implementation challenges and key auditor considerations (bold)In this webcast, you'll learn about the GASB lease standard that will take effect for fiscal years beginning and after June 15, 2021.In addition to an overview of the single model for recording leases, you'll gain insights about:- Tips and strategies for auditing lease liabilities and related financial statements- Relevant assertions and identified risks - How to apply substantive audit procedures- The impact of GASB Statement No. 96, Subscription-Based Information Technology Arrangements

Objectives:

- Apply the single model for recording leases- Identify implementation challenges related to GASB 87- Identify key auditor considerations- Determine the impact of GASB 96 on the implementation of GASB 87

Major Topics:

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Designed For:

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Prerequisties:

Knowledge of GASB literature and SLG financial statement audits
CPE sponsors

The Florida Institute of Certified Public Accountants (FICPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org