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Overview of Lease Accounting Changes to FAS 13, IAS 16 and IAS 17

Continuing Education Credits
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Certified Public Accountant

Continuing Education Credit:
1 CPE Credits
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Illumeo 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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credit have been granted based on a 50-minute hour.

Chartered Accountant (IES7 CPD)

Continuing Education Credit:
1 Hours
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES7 credit.

Certified Management Accountant

Continuing Education Credit:
1 CPE Credits
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Fraud Examiner

Continuing Education Credit:
1 CPE Credits
Field of Study:
Financial Transactions and Fraud Schemes
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Internal Auditor

Continuing Education Credit:
1 CPE Credits
Field of Study:
Auditing and accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.

Certification in Risk Management Assurance

Continuing Education Credit:
1 CPE Credits
Field of Study:
Other activities contributing to professional competence
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Course Syllabus
INTRODUCTION AND OVERVIEW
  1:36Introduction to Overview of Lease Accounting Change
  2:14What are the FASB, IASB, GAAP & IFRS?
  5:30Common Terms & Rule Changes
  5:00Balance Sheet & Lease Example
  6:45Calculating Liability & Assets
  3:50How to Amortize Our Assets
  4:29Income Statement & Net Rent vs. Expenses
  5:51Cash Flow, TI & SEIs
  3:17Opertaing vs. Finance Lease & Sublease Loss
  4:53Sales Leaseback Transactions & Minimizing Balance Sheet Impact
  2:56Minimizing Income Statement & Conclusion
CONTINUOUS PLAY
  46:24Overview of Lease Accounting Change
Supporting Materials
  PDFSlides: Overview of Lease Accounting Change
  PDFOverview of Lease Accounting Change Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM