Leases

OL130-17  |  On Demand  |  Update  |  Self-Study

Description

Topics Include:

  • Initial recognition and subsequent measurement of finance leases
  • Short-term lease alternative accounting
  • New operating lease accounting - Impact on lessees
  • Lessor accounting
  • Special considerations, such as build to suit and subleases
  • How will companies be affected – loan covenants & lender reaction
  • Exactly what is a lease?
  • Implementation challenges
  • Effective date & transition considerations

This video was recorded at the 2017 Accounting & Auditing Symposium

Credits

Number of Credits Type of Credits
2 Accounting and Auditing

Prerequisites

None

Preparation

None

Notes

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Prices

Member (Early Bird)
$69.00
Non-Member (Early Bird)
$99.00
Member
$69.00
Non-Member
$99.00
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Facilitators

Jennifer Louis, CPA

Jennifer F. Louis, CPA has over 25 years of experience in designing and presenting high-quality training programs in a wide variety of technical accounting, auditing, and “soft skills” topics needed for professional and organizational success. She is the principal author of audit and attest related courses for Surgent and a frequent speaker at Surgent live programs and seminars. In 2016, she received the Surgent Outstanding Discussion Leader Award because of her consistently high evaluations for knowledge and presentation skills.

Ms. Louis is also the president of Emergent Solutions Group, LLC, a company she founded in 2003, dedicated to developing and delivering a wide variety of accounting and auditing training services, including audit staff training, audit productivity improvement, and value-added auditing. Prior to that, she was executive vice president/director of training services at AuditWatch, Inc.

Before joining AuditWatch, Ms. Louis was the financial/operational internal audit manager at AARP. While at AARP, she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and training sessions. Ms. Louis was also an audit manager for Deloitte and Touche, LLP. During her years in that firm’s Washington, D.C. office, she served as an instructor for the firm’s national “Train the Trainers” program. Ms. Louis graduated summa cum laude from Marymount University with a BBA in accounting.

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Ray Thompson, CMA, CFM, CBA

Dr. Ray Thompson is Emeritus Associate Professor of Accounting & Finance at the University of Pittsburgh. He served as department head at the UPJ campus for over 25 years. He was also Associate Director of UPJ’s Entrepreneurial Development Assistance Project, where he was involved in financial consulting and assisting in preparing loan proposals for small business start-ups. Dr. Thompson has taught in graduate and undergraduate business programs in Europe, Africa and the US. He received his B.S. and M.S. degrees in Economics and Systems Dynamics from the University of Bradford in the United Kingdom, his M.B.A. in Accounting from Xavier University of Ohio, and his Doctor of Business Administration from Nova University. Dr. Thompson is also certified in Financial Management and is a Certified Management Accountant, a Certified Business Appraiser and holds Accredited Valuation Analyst credential from NACVA. He recently became certified in International Financial Reporting Standards though the Institute of Chartered Accountants in England and Wales.

Dr. Thompson is a professional educator and writer. He authors and conducts professional development seminars for Fortune 500 and international corporations, multinational financial institutions, State CPA Societies, and CPA firms throughout the US. In addition to these live seminars, he also produces both recorded and written courses for self-study. He also provides business valuation services and consults with accounting firms and sole practitioners on a range of accounting issues in the area of valuation. Ray was part of the George & Ray team, which offered Accounting & Auditing courses for over 20 years. Dr. Thompson is a member of the Institute of Management Accountants and the Institute of Business Appraisers. He is also a faculty associate member of AICPA and PICPA, and is a member of the Financial Reporting Faculty of ICAEW. He lives in Bedford County, PA.

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