Accounting for Leases and Service Concession Arrangements under FASB and GASB Rules
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1920-132 11/14/2019 de 3:00PM a 7:00PM
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Accounting for Leases and Service Concession Arrangements under FASB and GASB Rules
Both FASB (ASU 2016-02) and GASB (Statement Number 87) have issued new accounting rules for leases, significantly affecting lessees and affecting lessors to a certain degree. The course will discuss the similarities and differences between the two sets of rules. The course will also discuss the similarities and differences between FASB ASU 2014-05 and GASB Statement Number 60 as to how to account for Service Concession Arrangements (Alianzas Público Privadas, in Spanish).
Objectives: Upon completion of this course participants will be able to:
1. Compare and contrast FASB and GASB rules for leases.
2. Compare and contrast FASB and GASB rules for service concession arrangements compare and contrast.
Instructional Delivery Method: Group Live
P. R. Field of Study: Accounting & Auditing
Pre-requisite: Basic knowledge of business and government accounting.
Advance Preparation: None
Level: Basic
Date: November 14, 2019
Registration: 2:15pm - 3:00pm Seminar: 3:00pm - 7:00pm
Instructor: Dr. José A. González Taboada, JD, CMA, CFM, CGFM, CIA; Professor, College of Business Administration UPR
Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey
Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil", on the Colegio's website, where will be available for seven days after the event. Electronic devices may be brought to the classroom to access the downloaded materials.
Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.
Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.
Créditos
| Accounting and Auditing | 4.00 |
| Total | 4.00 |