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GASB 87, Leases

Live Webinar
July 20, 2022
1:00 pm ET (12 pm CT, 11 am MT, 10 am PT)
1 hour 5 minutes
Live Webinar$149Register Now
Overview of the New GASB 87 Lease Accounting Requirements
  • Major Differences With Current GASB Requirements
  • How Do the Requirements Compare With the New FASB Lease Standard?
  • Effective Date
How Does GASB 87 Define a Lease?
  • Types of Agreements Within the Scope of GASB 87
  • Types of Agreements Outside the Scope of GASB 87
Determining the Least Term
  • Consideration of Lease Extension Options
  • Consideration of Lease Termination Options
  • Fiscal Funding Clauses
  • Rules for Short-Term Leases
Lease Accounting for Lessees
  • Measurement and Recognition of Lease Liability
  • Accounting for the Right to Use Asset
  • Disclosure Requirements
Lease Accounting for Lessors
  • Measurement and Recognition of a Lease Receivable
  • Accounting for the Deferred Inflow of Resources
  • Accounting for the Underlying Leased Asset
  • Disclosure Requirements


Live Webinar$149Register Now