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What in the GASB Were They Thinking! Governments and Leases (WITG)

  • Format Self-Study Webcasts
  • Credits 1.00
  • Level Intermediate
  • Field of Study Accounting (Governmental) (1)

Overview

Governments enter into leases for many types of assets. This course is designed to help you understand the core components of governmental lease accounting under GASB No. 87, Leases. You will learn the important definitions involved, the key decision points involved in applying the standard, and how to think through those decision points.



Major Topics:

  • Evaluating whether a contract meets the definition of a lease
  • Properly calculating the lease term
  • Determinations to be made with regard to short-term leases

Learning Objectives:

  • Skillfully prepare for the implementation of GASB No. 87
  • Become comfortable with the application of GASB No. 87 in the governmental environment

Who should take this course:

Governmental industry professionals and auditors

Some introductory background in governmental accounting

None

No

No

Yes

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