Course Details


Course Name: ASPE Section 3065 Leases
CPD hours: 1.5
Type: Online
Price: $90 $81


Description:
- Types of Leases from Lessor's and Lessee's perspective
- Decision criteria, Accounting Treatment including Presentation and Disclosure Requirements
- Illustrative Examples


Topics:
Overview
Section 3065 Leases
What is a Leases?
Types of Leases
Criteria to Determine Whether Substantially all Benefits and Risks of Ownership have been Transferred to Lessee
Reclassification of Leases Resulting from Renewal, Extension or Change
Accounting Treatment by Lessee: Captial Lease
Accounting Treatment by Lessee: Operating Lease
Accounting Treatment by Lessee: Direct Financing Lease
Accounting Treatment by Lessee: Sales Type Lease
Accounting Treatment by Lessee: Impairment
Accounting Treatment by Lessee: Operating Lease
Accounting Treatment by Lessee: Subleases
Accounting Treatment by Lessee: Sale - Leaseback Transaction
Accounting Treatment by Lessee: Land and Buildings
Disclosure Requirements
Decision Tree 1: Classification of a Lease - Lessee
Decision Tree 2: Accounting for a Capital Lease
Decision Tree 3: Classification of a Lease - Lessor
Decision Tree 4: Accounting for a Sales Type Lease
Illustrative Examples: Sales Type Lease and Capital Lease
Illustrative Examples: Sale - Leaseback Transaction
Illustrative Examples: Lessee Accounting of a Renegotiation of an Operating Lease






Screenshots