June 24, 2020 12:30pm – 4:00pm Map & Directions 602-252-4144

Webcast: The Bottom Line on the New Lease Accounting Requirements (12:30-4)

Online registrations are currently closed, please call (602) 324-6847 for additional registration options


How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by focusing on the basic core principles of the new standard.

Discussion includes basic identification, recognition, measurement, presentation and disclosure requirements. Case study exercises are included to illustrate application of the new standard. This course discusses the lessee accounting model, including lease classification, amortization of the right-of-use asset and interest on the lease liability. This course also discusses the lessor accounting model, including profit recognition and collectability.


ASCPA Live Online Webcast
Phoenix, AZ 85034-6617

Registration Time



Non-CPA Staff:
Non-CPA Staff (100% club):
Non-CPA Staff (sole proprietor):
Accounting & Auditing


  • Differentiate between requirements under the current and new leases standards.
  • Compare current lease recognition and measurement requirements to those of the new leases standard.
  • Identify presentation and disclosure requirements of the new leases standard.

Course Level



AICPA More With This Vendor

Designed For

Accountants in practice and industry.


Experience in application of accounting standards.

Event Leaders

Taylor, Summer M

Rating: 4.75

Summer Taylor is a Senior Manager in Deloitte and Touche LLP's external audit practice. She is a CPA with over 13 years of public Accounting & Auditing and business experience. She specializes in consumer product, retail and manufacturing business issues. She is also a Subject Matter Resource on Internal Controls and Sarbanes-Oxley. Ms. Taylor facilitates for Deloitte's internal learning program and has also taught at the Paul Merage School of Business at UC Irvine. She is a member of the AICPA and alumni of UCLA.

More With Taylor, Summer M


  • Lease classification.
  • Amortization of the lease asset.
  • Derecognition of the underlying asset.
  • Recognition of lease receivables.

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