Daily Archives: August 5, 2016

On Demand Webinar : FASB Accounting Standards Update on Leases

IN FOCUS: FASB Accounting Standards Update on Leases
Program Description—The Financial Accounting Standards Board (FASB) is pleased to announce its webcast providing an overview of the recently-issued Accounting Standards Update (ASU) on lease accounting. The webcast will cover the following topics:

  1. The purpose and scope of the ASU
  2. Lessee and lessor accounting models
  3. Measurement considerations
  4. Lessee and lessor disclosures
  5. Transition and effective date
  6. Audience question-and-answer session.

    Speakers: Marc A. Siegel, FASB member; Daryl E. Buck, FASB member; Matthew Esposito, Assistant Director

    Learning Objectives:At the end of this program, participants will be able to:

    1. Obtain a general understanding of the history of the leases project and why it was added to the FASB’s technical agenda
    2. Have a broad understanding of the lessee and lessor accounting model, measurement guidance, and disclosures in the ASU
    3. Have a broad understanding of the transition and effective date of the ASU.