Surgent's What in the GASB Were They Thinking! Governments and Leases
Overview:
Governments enter into leases for many types of assets. This course is designed to help you understand the core components of governmental lease accounting under GASB No. 87, Leases. You will learn the important definitions involved, the key decision points involved in applying the standard, and how to think through those decision points.Objectives:
- Skillfully prepare for the implementation of GASB No. 87
- Become comfortable with the application of GASB No. 87 in the governmental environment
Major Topics:
- Evaluating whether a contract meets the definition of a lease
- Properly calculating the lease term
- Determinations to be made with regard to short-term leases
Designed For:
Governmental industry professionals and auditorsPrerequisite:
Some introductory background in governmental accountingAdditional Info:
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For technical support, registration questions or other customer service-related inquiries, please call (800) 778-7436 or email [email protected]. Phones are staffed from 8:30 a.m. to 5:00 p.m. Eastern Time, Monday through Thursday, and 8:30 a.m. to 4:00 p.m. Eastern Time on Friday.