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Lessee & Lessor Accounting

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2.00 Credits

Member Price $89.00

Non-Member Price $109.00

Overview

What you need to know about the lessee and lessor accounting models. This course explains the lessee accounting model, including

  • Lease and non-lease components
  • Lease classification
  • Amortization of the right-of-use asset
  • Interest on the lease liability

    This course also explains the lessor accounting model, including
  • Transfer of risk
  • Profit recognition
  • Collectibility

    Included in this course are detailed and illustrated examples with amortization tables and journal entries.

    • Non-Member Price $109.00

    Member Price $89.00

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