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Financial Instruments and Leases
Accounting & Financial Reporting

Financial Instruments and Leases

Understand the new pronouncement from FASB specifically related to financial instruments and leases. Learn up-to-date requirements and how to apply the guidance.

$65 - $76
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NASBA Field of Study




CPE Credits



Kurt G. Oestriecher, Anne Oestriecher


Product Number


 Business & partner 
Product Details

FASB Accounting Standards Update

Understand FASB’s important accounting and reporting areas: financial instruments and leases.

Learn to assess and implement the new standards and guidance that are applicable to your practice.

Key Topics

  • FASB accounting standards updates in financial instruments and leases
  • Current Expected Credit Loss (CECL) module
  • Lease obligation

Learning Outcomes

  • Recall the requirements of the CECL module for measuring the impairment of financial instruments.
  • Calculate the right-of-use asset and corresponding lease obligation for lease agreements.

Who Will Benefit

  • Accounting professionals
Credit Info
CPE Credits
NASBA Field of Study
Accounting professionals with operational or supervisory responsibilities, or both.
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
1 hr
For more information, please refer to CPE requirements and NASBA sponsorship information
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Contact us
Kurt G. Oestriecher
Mr. Oestriecher has been employed by Oestriecher & Company, CPAs since 1986 and has been partner in charge of accounting and auditing services since 1994. He has also served as an Adjunct Instructor of Accounting at Louisiana State University at Alexandria and Northwestern State University. Kurt functions in many capacities for the Louisiana Society of CPAs on its board and varying committees. He is Past President of the LCPA and past President of the Central Louisiana Chapter of Society of Louisiana CPAs. He is a member of the AICPA and has served on the Accounting and Review Services Committee, which issues the Statements on Standards for Accounting and Review Services. He is currently serving 2 three-year terms on the AICPA Joint Trial Board. He received the Outstanding Discussion Leader Award from the Louisiana Society of CPAs in 1998, 2006, and 2010, and the AICPA Outstanding Discussion Leader Award in 2007, 2008, and 2009, and 2010.
Anne Oestriecher
"Anne began her career with Deloitte & Touche, spending 8 years in the audit department. Her client base was focused on the financial service and not-for-profit industries. In 1993, Anne moved to Hibernia National Bank, and served as the Accounting Policy & Control Manager. She was responsible for implementing new accounting policies, educating directors, senior management and the finance group staff on various accounting issues, documenting internal controls in accordance with FDICIA and later, Sarbanes-Oxley Act Section 404. She also managed accounting staff responsible for several technical accounting areas, and served as a consultant to other departments in writing and implementing new policies and procedures. After the acquisition of Hibernia by Capital One in 2005, Anne began her own practice providing consulting services to small businesses and instructing continuing professional education for CPAs across the country. In 2009, she began working with Oestriecher Financial Management Services as an Advisory Representative, providing a full range of financial planning services to individual and small business clients. She passed examination and met the other requirements to qualify as a Certified Financial Professional® in 2011. She is fully licensed to offer investment and insurance products in several states. Anne is a graduate of Loyola University in New Orleans, with a BBA in Accounting. She is a member of the Society of Louisiana CPAs and the American Institute of CPAs. She was named the ""Outstanding Discussion Leader"" in 2009 by the Society of Louisiana CPAs and by the AICPA in 2010."

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Financial Instruments and Leases
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