Description
Government leases are getting an overhaul. GASB
Statement 87 was issued in 2017 and provides an update
on the proper accounting for leases from both the lessee
and lessor point of view. This course will help attendees
understand the nuances of the updated definition of a
lease as well as other significant changes to terminology.
Attendees will discuss the impact of the changes to
financial reporting as well as the key challenges that
governments and auditors will need to consider to
properly implement the new standard. This interactive
course includes the preparation of journal entries to assist
in understanding impact.
Objective
Define a lease per GASB 87 Prepare journal entries for lessee and lessor accounting compliant with GASB 87
Highlights
Identifying leases Recognition and Measurement Guidance
Who Should Attend
Ideal for practitioners and members in industry responsible for accounting and financial reporting for governmental entities
Required Knowledge
None
Advanced Prep
None
Event Speaker(s)
Additional Event Information
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at [email protected], and a team member will contact you shortly.
If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at [email protected] .
*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via email 30 minutes prior to the start of a live online program.
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CPE Select Pass Policies
The CPE Select pass is available only for NCACPA members and the price is applicable for an individual user. The pass includes access to on demand and webinar programs, but excludes webcasts, “hot topic” webinars, and on demand Ethics programming. All eligible programs for the CPE Select pass will be marked in the online catalog and in promotions. Licensed CPAs who elect the student membership status must provide proof of enrollment in an advanced degree.
The CPE Select pass grants unlimited access to qualifying webinars and on demand programs on a calendar-year basis.
We anticipate a spike in webinar activity later in the calendar year, and NCACPA is not liable for third-party service outages that may occur. Please plan your CPE before 12/31 to avoid any unforeseen technology issues.
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Registration Fees
| Registration | Early Bird | Regular |
|---|---|---|
| CPE Select | N/A | $0.00 |
| NCACPA Member | N/A | $75.00 |
| Non-Member | N/A | $110.00 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.