Surgent's What in the GASB Were They Thinking! Governments and Leases

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.

Highlights

• 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

Prerequisites

Some introductory background in governmental accounting

Designed For

Governmental industry professionals and auditors

Objectives

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

Preparation

None

Notice

This on-demand webcast can be taken at any time of your choosing and is valid for one year from the date of purchase. No live instructor is present, and an exam is required to earn credit. You must score 70% or higher to earn the certificate.

How do I access my Self-Study Package?

Visit https://www.surgentcpe.com/login and enter your username (your LCPA email address) and password. If you do not remember your password, press the "Forgot?" button to receive a password reset email. Once logged in, the page will refresh to display your account menu on the left side.