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Thursday, January 15, 2026 Live Webcast

Lessee and Lessor Accounting (X3-4902107)

1:00 PM - 3:00 PM EST
webcast

Vendor Platform

2 CPE Credits in AA

OVERVIEW

What you need to know about the lessee and lessor accounting models. Included in this course are detailed and illustrated examples with amortization tables and journal entries.

DESIGNED FOR

accountants and finance professionals

BENEFITS

  • Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842.
  • Recognize lessor accounting requirements for sales type, direct financing, and operating leases under FASB ASC 842.

HIGHLIGHTS

  • Lessee and lessor accounting models
  • Lease and non-lease components
  • Lease classifications
  • Initial and subsequent measurement of leases
  • COURSE LEVEL

    Intermediate

    PREREQUISITES

    Experience in application of accounting standard

    ADVANCE PREPARATION

    None

    INSTRUCTOR

    Daryl Krause

    Daryl G. Krause, CPA
    (4.6)

    AICPA/Professional Development Institute

    Read bio

    PRICING

    $125.00 - Member

    $149.00 - Nonmember

    Register Today


    Note: Online pre-registration will close on January 15 at 12:30 PM.

    ADDITIONAL OPTIONS

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    Print a registration form

    COURSE DEVELOPER

    AICPA/NJCPA