Presentation and discussion of the lease accounting standard, with emphasis on the particular needs of private companies and the exceptions to certain requirements. Special topics discussed are variable payments and discount rates. 

Objectives: Upon completion of this course participants should be able to:

• Understand the new rules for lease accounting and how to apply those rules to different situations.
• Identify the most significant differences between the rules that public companies must follow and those that apply to private companies.
• Know which contracts leases and which contracts are not leases.
• Learn about variable payments and discount rates and how accounting treatment is different for private companies.

"Instructional Delivery Method": Programa de grupo por internet: webinar en vivo.

CPE Credits: 4

P. R. Field of Study: Accounting and Auditing

"NASBA Field of Study": Accounting – Technical

Pre-requisite: None

Advance Preparation: None

Level: Basic

Date: March 28, 2025

Registration: 1:45pm - 2:00pm       Webinar: 2:00pm - 6:00pm

Instructor: Dr. José A. González Taboada, JD, CPA, Professor, College of Business Administration UPR

Place: The webinar will be broadcasted via Zoom.

Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil → Registros de Eventos → Selecciona Evento → Tab Materiales", on the Colegio's website. After the date of the event download them through "Mi Perfil → Registros de Eventos → Registros Corrientes → Historial → Selecciona Evento → Tab Materiales". Electronic devices may be brought to the classroom to access the downloaded materials. We reserve the right to admission.

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.

INFORMACIÓN IMPORTANTE

I. Conectarse a la transmisión:

a. Enlace

En este seminario se utilizará la aplicación de Zoom. Luego de registrarse, encontrará en “Mi Perfil - Registros de Eventos - Selecciona Evento” botón “Entrar a Zoom” para poder acceder al curso.

b. Otras

El Colegio de CPA no será responsable por los problemas técnicos que el participante pueda confrontar en el uso de su equipo o de su conexión de internet durante la transmisión de este seminario virtual.

II. Horario

Permanecer atento a la conferencia desde su comienzo hasta el final, tomando un receso cuando así lo indique el instructor y regresar puntualmente de éste.

III. Preguntas y respuestas

Enviar sus preguntas o dudas durante el seminario a través de este sistema por la pestaña llamada “Q & A”.

Las preguntas recibidas se contestarán durante el seminario.

IV. Validación de asistencia de acumulación de horas-crédito:

Para poder acumular las horas-crédito correspondientes a este seminario necesita estar atento y presionar de inmediato cada "pop up" que aparecerá en pantalla de manera aleatoria a través de toda la transmisión, asegurándose de responder un mínimo de 75% de éstos.