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An Introduction to GASB 87

AN INTRODUCTION TO GASB 87

Cost Free
Presentation Length 1.0 hour

Recorded DateJuly 13, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Course LevelBasic
Course Description

In this webinar, LeaseQuery will discuss the background of the GASB 87 lease accounting pronouncement and provide a brief overview of the statements. We will review how to determine when you have a lease and what type of agreements are in scope. During the presentation, we will define key lease accounting terms, identify the significant dates in a contract and determine the accounting treatment of the different components of a lease. Finally, LeaseQuery's presenters will explore the discount rate options available and discuss the initial measurement of the lease liability and lease asset. 
 
Learning Objectives:


  • Summarize the basic concepts of GASB 87 

  • Identify what type of arrangements are within the scope of GASB 87

  • Determine what components and dates are required to record the initial lease liability and lease asset

Not logged
PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
Linkedin

Rachel Reed

LeaseQuery, LLC
Technical Accounting Manager
rachel.reed@leasequery.com
(800) 880-7270

Leasequerylogo

Rachel Reed is a Technical Accounting Manager at LeaseQuery. Rachel's experience includes working in the audit practice at EY, where she served clients across various industries in both the public and private sectors. Rachel graduated from the University of Mississippi (Ole Miss) with a Bachelor's degree and a Master's degree in Accounting. 

About Our Presenter

Leasequerylogo

LeaseQuery helps more than 10,000 accountants and other finance professionals eliminate lease accounting errors through its CPA-approved lease accounting software. It is the first lease accounting software built by accountants for accountants. By providing specialized consulting services in addition to its software solution, LeaseQuery facilitates compliance with the most comprehensive regulatory reform in 40 years for companies across all sectors. For more information about LeaseQuery, visit LeaseQuery.com.