FASB's New Lease Accounting Standard

FASB’s New Lease Accounting Standard

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ASC subject 842 opens up a whole new universe for lessees. Almost all leases, from buildings to automobiles and copiers, will soon be required to be declared as a liability on the balance sheet. Although large corporations will bear the brunt of the damage, small and medium-sized businesses will also be affected. This workshop will go into the new lease standard and cover what you need to know right now. (It should be noted that the FASB has recommended postponing the effective date for private entities.)

Fundamental Course Information

Objectives of Learning

After finishing this course, you will be able to:

Use the new lease financial accounting concepts.
Acquire a working understanding of accounting standards as they apply to leases.
Discuss preparation and potential hazards.

Major Topics

2016-02 accounting standard review
What exactly is a lease?
Recognizing and calculating lease assets and liabilities The Effect on Lessors and Lessees Transition rules and disclosures

Doug Van Der Aa, CPA, JD, is a vibrant and engaging tax and ethics speaker with considerable experience conducting discussions for conferences, seminars, and webinars. He is a sought-after lecturer and seminar facilitator for state CPA societies and other organizations around the country.

Van Der Aa has over 25 years of experience, which includes tax work in CPA companies and transactional business and real estate legal practice as an attorney. His practice focused on the tax needs of closely owned corporations and their pass-through organizations, as well as complex individual returns, estates, and trusts.

Van Der Aa worked as an adjunct lecturer at Grand Valley State University’s Seidman College of Business for ten years and as an assistant professor of accounting and taxation for one year. He taught in both the undergraduate and MST programs.

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