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Request Demo



LIVE WEBINAR

100-minute live streaming program
 * July 22
 * 1:00 - 2:40 pm EST

ALSO AVAILABLE AS:

ONDEMAND COURSE


BRIDGING THE GAAP: THE NEW LEASE ACCOUNTING STANDARDS, LEASE DRAFTING AND
NEGOTIATIONS


JULY 22

 * Overview
 * Agenda
 * Credits
 * Faculty
 * All-Access Pass


GAIN A BETTER UNDERSTANDING OF THE NEW LEASE ACCOUNTING REQUIREMENTS AND HOW TO
COMPLY WITH THEM.



The adoption of the new lease accounting standards from the FASB, IASB and GASB
have already seen far reaching financial and organizational implications for
companies of all sizes and are affecting the advice and counsel their advisors
and attorneys provide during lease negotiations. The advent of these new lease
accounting standards require all parties to a lease, and their advisors, to
understand how concepts such as how a renewal option can result in a 10 year
lease being accounted for as though it were a 20 year lease, with a near
doubling of the impact on the company’s balance sheet and other financial
results. Importantly, the impacts are not just financial in nature, and the
nonfinancial and organizational impacts are widely expected to affect
governance, risk and compliance, internal controls, accounting policies, SEC
reporting and M&A activity. Many of these areas are most affected by the
subjective nature of many aspects of the new standards, and there are many
lessons that have been learned in the nearly five years since ASC 842 and IFRS
16 first arrived on the scene. Understanding these issues will be critical for
the purposes of helping companies successfully navigate the accounting,
reporting, and leasing processes ahead.




LEARNING OBJECTIVES

 * You will be able to review new lease accounting rules and what has changed.
 * You will be able to recognize operating leases vs. finance leases.
 * You will be able to describe the mechanics of the new rule.
 * You will be able to expalin errors with lease accounting rules.




FACULTY

MARC A. MAIONA

LEASECALCS, INC.

Purchase Options

Add to Wishlist


CREDIT

AIPB NASBA View Approved Credits


MORE PROGRAM INFORMATION

 * Overview
 * Agenda
 * Credits
 * Faculty
 * All-Access Pass


RELATED TRAINING

OnDemand Course -

Accounting and Tax Implications for Foreign Operations

Learn More

OnDemand Course -

S Corporations: How to Avoid Common and Often Overlooked Pitfalls (Simple to
Complex)

Learn More


WHY LORMAN?

Over 37 years and 1.4 million customers worth of experience providing continuing
education. Our passion is providing you world-class training to help you succeed
in business and as a professional.


AGENDA

Overview of New Lease Accounting Rules: Cross-Cutting Legal Implications
Background
 * What Has Changed
 * Pervasive Impacts Across the Company
 * Types of Leases – IASB, FASB and GASB Differences – Which Acronym Applies?

Cutting Through the Fog: Drafting and Negotiating Tips
 * Key Differences Between Old and New Rules
 * Examples of Financial Statement Impact and Differences

Dealing With Subjective Issues: SOX, SEC, GRC and Drafting Considerations
 * Is Your ‘Lease’ a Lease or a Service Agreement.
 * Operating vs Finance Leases
 * What Are ‘Non-Lease Components’ and Why They Matter.
 * Disguised Minimum Rent
 * Renewals and Significant Economic Incentives (SEI)
 * Examples of the Impact of SEIs on Financial Statements

The Mechanics of the New Rules: Transaction Structure and Financial Results
 * Minimizing Balance Sheet/Shareholder Equity Impacts
 * Maximizing EBITDA Results
 * Timing Differences: When New Leases and Amendments Impact Financial Reporting
 * The New World of Sale-Leasebacks and ‘Failed Sale, Sale Leasebacks’

Errors With Lease Accounting Rules: Restatements, Audit Failures and SEC
Reporting

Purchase Options

Add to Wishlist


CREDIT

AIPB NASBA View Approved Credits


MORE PROGRAM INFORMATION

 * Overview
 * Agenda
 * Credits
 * Faculty
 * All-Access Pass


RELATED TRAINING

OnDemand Course -

Accounting and Tax Implications for Foreign Operations

Learn More

OnDemand Course -

S Corporations: How to Avoid Common and Often Overlooked Pitfalls (Simple to
Complex)

Learn More


WHY LORMAN?

Over 37 years and 1.4 million customers worth of experience providing continuing
education. Our passion is providing you world-class training to help you succeed
in business and as a professional.


CREDITS


LIVE WEBINAR REGISTRATION

 * AIPB 2.0
    
 * This program is acceptable for 2.0 CPEC(s) towards the CB designation through
   the American Institute of Professional Bookkeepers (AIPB).
    
 * CPE 2.0 including Management Services 2
    
 * Lorman Education Services is registered with the National Association of
   State Boards of Accountancy (NASBA) as a sponsor of continuing professional
   education on the National Registry of CPE Sponsors. State boards of
   accountancy have final authority on the acceptance of individual courses for
   CPE credit. Complaints regarding registered sponsors may be submitted to the
   National Registry of CPE Sponsors through its web site:
   www.nasbaregistry.org. For more information regarding administrative policies
   such as complaint and refund, please contact our offices at 866-352-9539. CPE
   Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit
   hour). You must attend at least 50 minutes to obtain credit. Field of Study:
   Management Services for 2.0 hours. Prerequisite: basic knowledge of general
   accounting. Level of Knowledge: Intermediate. Teaching Method:
   Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet
   Based. Please refer to the information in this brochure for outline, course
   content and objectives. Upon completion of this course, you will receive a
   certificate of attendance. Final approval of a course for CPE credit belongs
   with each state's regulatory board. Please note: In order to receive CPE
   credit for this course you MUST use the streaming audio option, as well as
   enable and complete the required progress checks.
    


ONDEMAND COURSE

This course was last reviewed on May 29, 2024.

Call 1-866-352-9540 for further credit information.

 * CPE/NASBA - QAS Self Study 2.5 including Specialized Knowledge 2.5
    
 * Lorman Education Services is registered with the National Association of
   State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing
   professional education on the National Registry of CPE Sponsors. State boards
   of accountancy have final authority on the acceptance of individual courses
   for CPE credit. Complaints regarding registered sponsors may be submitted to
   the National Registry of CPE Sponsors through its web site:
   www.nasbaregistry.org. For more information regarding administrative policies
   such as complaint and refund, please contact our offices at 866-352-9539. CPE
   Credit: Maximum Credit Hours: 2.5 each session (based on a 50 minute credit
   hour). You must attend at least 50 minutes to obtain credit. Field of Study:
   Specialized Knowledge for 2.5 hours. Prerequisite: . Level of Knowledge:
   Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None.
   Delivery Method: QAS Self Study. Please refer to the information in this
   advertisement for outline, course content and objectives. Upon completion of
   this course, you will receive a certificate of attendance. Final approval of
   a course for CPE credit belongs with each state's regulatory board.
    


WHO SHOULD ATTEND?

This live webinar is designed for accountants, CPAs, CFOs, controllers,
presidents, vice presidents, finance directors, tax managers, bookkeepers,
business owners, and managers.

Purchase Options

Add to Wishlist


CREDIT

AIPB NASBA View Approved Credits


MORE PROGRAM INFORMATION

 * Overview
 * Agenda
 * Credits
 * Faculty
 * All-Access Pass


RELATED TRAINING

OnDemand Course -

Accounting and Tax Implications for Foreign Operations

Learn More

OnDemand Course -

S Corporations: How to Avoid Common and Often Overlooked Pitfalls (Simple to
Complex)

Learn More


WHY LORMAN?

Over 37 years and 1.4 million customers worth of experience providing continuing
education. Our passion is providing you world-class training to help you succeed
in business and as a professional.


FACULTY


MARC A. MAIONA

LEASECALCS, INC.

 * Founder and president of LeaseCalcs, Inc., establishing the firm in 2011 as
   the first SaaS solution to address and solve the problems resulting from the
   new lease accounting standards from the FASB and IASB
 * Represented large, sophisticated tenants across a broad spectrum of
   industries, including firms like Fidelity Investments, State Street Bank,
   General Dynamics, Chevron, ExxonMobil, Boston Consulting Group, Andrews &
   Kurth, Cooley and scores of others in order to assist them with the auditing
   and accounting related to their real estate leases
 * Many articles on the subject of commercial leasing and lease accounting
   issues have been published in leading industry publications such as Corporate
   Real Estate Journal
 * Regularly serves as a faculty member for CLE and CPE accredited seminars on
   the subjects of lease accounting and additional rent provisions in office
   leases, including the “Negotiating Commercial Leases” program for Practising
   Law Institute, and similar programs for Lorman and other providers of
   continuing education, and is frequently called upon as an expert witness in
   commercial leasing disputes
 * Bachelor’s degree in economics, University of California, Irvine
 * Can be contacted at 949-284-6900 or mmaiona@leasecalcs.com

Purchase Options

Add to Wishlist


CREDIT

AIPB NASBA View Approved Credits


MORE PROGRAM INFORMATION

 * Overview
 * Agenda
 * Credits
 * Faculty
 * All-Access Pass


RELATED TRAINING

OnDemand Course -

Accounting and Tax Implications for Foreign Operations

Learn More

OnDemand Course -

S Corporations: How to Avoid Common and Often Overlooked Pitfalls (Simple to
Complex)

Learn More


WHY LORMAN?

Over 37 years and 1.4 million customers worth of experience providing continuing
education. Our passion is providing you world-class training to help you succeed
in business and as a professional.


ALL OF YOUR TRAINING, RIGHT HERE AT LORMAN.

Pay once and get a full year of unlimited training in any format, any time!

 * OnDemand Courses
 * Live Webinars
 * MP3 Downloads
 * Course Manuals
 * Executive Reports
 * White Papers and Articles

Additional benefits include:

 * State Specific Credit Tracker
 * All-Access Pass Course Concierge


Questions? Call 877-296-2169 to speak with a real person.

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With This Course


ACCESS TO ALL TRAINING PRODUCTS FOR ONE YEAR
$699/YEAR


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With the All-Access Pass there is no guessing what you will need for your yearly
training budget. $699 will cover all of your training needs for an entire year!


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INVEST IN YOURSELF

You haven't gotten to where you are professionally by luck alone; it's taken a
lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 411346
Published 2021, 2024
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