GAQC web event archive- GASB 87 leases
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GAQC web event archive- GASB 87 leases

1 year ago · 2 hour 2 min watch

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This Governmental Audit Quality Center (GAQC) archived Web event titled, GASB 87: Leases, held on March 12, 2019, discusses the requirements of the Governmental Accounting Standards Board standard on leases that should be of interest to both auditors and auditees and emphasizes that there is much work to do ahead of the standard's effective to be ready. This standard greatly affects lessee accounting but, also, impacts lessors. Both perspectives are covered in this event. Topics covered include:

  • An overview of the single model for recording leases (i.e., capitalization);

  • The importance of creating a lease inventory;

  • Issues related to defining leases, including separation components (e.g., maintenance and the asset); and

  • Early auditor considerations.

Download the GAQC-web-event-archive-GASB-87-leases

File name: gaqc-20190312-webevent-gasb-87-leases.pdf

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