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Bring it on—Discussing the FASB’s new leases standard

Published on: Mar 15, 2016

dbrief webcast March 15

Host: Bob Uhl, partner, Deloitte & Touche LLP
1.5 Intermediate CPE Credits | Accounting

The FASB's new standard, ASU 2016-02, Leases, introduces a lessee model that brings substantially all leases onto the balance sheet. Also, while retaining most of the principles of the existing lessor model in US GAAP, the new standard aligns many of those principles with ASC 606, Revenue from Contracts with Customers. We'll discuss:

  • How to evaluate whether a contract is, or contains, a lease.
  • The lessee and lessor models and other key provisions of the new standard.
  • The new standard’s effective date and transition provisions.
  • Important implementation considerations.

Learn about the FASB’s new lease accounting guidance and associated implementation challenges.

dbrief webcast March 15 Image

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