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Sale and Leaseback Transactions and Leveraged Leases
Accounting & Financial Reporting
CPE Self-study

Sale and Leaseback Transactions and Leveraged Leases

This course provides hands-on learning about sale and leaseback transactions and leveraged leases and includes journal-entry examples that demonstrate how to apply the new standards.

$49 - $59
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

1

Author(s)

Daryl G. Krause

Availability

1 year

Product Number

SLLL21SSO

 Business & partner 
Product Details

Hands-on guidance for sale and leaseback transactions

What criteria are used to determine if a transaction is a sale and leaseback under FASB ASC 842, Leases?

This course 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

Key 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

Who Will Benefit

  • Accountants in practice and industry

Learning Outcomes

  • 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.
Credit Info
CPE Credits
Online
1
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
Experience in application of accounting standards
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$59.00
AICPA Members
Online
$49.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Daryl G. Krause
CPA
Mr. Krause has CPA certifications in several Midwestern states. He practices public accounting as Manager & CEO of his regional CPA firm, headquartered in Indianapolis, Indiana, which he founded in 2005. DG Krause LLC is a member of the AICPA’s Employee Benefit Plan Audit Quality Center and performs employee benefit plan audit services for which Daryl serves as the sign-off partner. Daryl has led 145 courses for the AICPA in 30 states and the District of Columbia since 2008. He also has performed technical reviews during the development of certain AICPA courses. Currently a key project team member on the AICPA’s 2016 update of its Employee Benefit Plans-Best Practices in Presentation and Disclosure publication. Author of several employee benefit plan-related DG Krause LLC CPE programs offered by the Indiana CPA Society. Previously he enjoyed 23 years of diversified responsibilities with Ernst & Young as outlined below. Industries he served included manufacturing, construction, real estate and financial services. - Daryl was the Ohio Valley Area Director of Employee Benefit Plan Services specialty audit practice for 8 years responsible for the technical accuracy and quality of over 300,000 hours of employee benefit plan audit effort. Roles included sign-off partner for approximately one third of the entire area's engagements, independent reviewer on approximately 100 additional plans per year and technical advisor for all work. - As Senior Manager in the Entrepreneurial Services group for 3 years he managed a portfolio of corporate audit client relationships. Roles included providing SEC reporting assistance to new public companies, assisting in due diligence on potential acquisitions and helping companies improve their controls and financial reporting processes. - He served in E&Y's National Professional Development group as a Senior Manager for 5 years. Roles included designing, developing and delivering core curriculum Audit and Entrepreneurial Services training programs for the entire U.S. practice. Part of the 11 member team that completed the development effort to introduce the Ernst & Young Audit Approach training for Staff through Partner following the Ernst & Whinney and Arthur Young merger, which was deemed a critical success factor for the newly formed Ernst & Young.
Accessibility

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Cancellation Policy
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Sale and Leaseback Transactions and Leveraged Leases
Select from the following options:
Online
$59.00
Nonmember Price
$59.00
Price excluding sales tax
$59.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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