Sale and Leaseback Transactions and Leveraged Leases
This webcast 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.
NASBA Field of Study
Daryl G. Krause
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 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
- 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
- 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.
Group ordering for your team
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact firstname.lastname@example.org and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.