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In this webinar, LeaseQuery will discuss the background of the GASB 87 lease accounting pronouncement and provide a brief overview of the statements. We will review how to determine when you have a lease and what type of agreements are in scope. During the presentation, we will define key lease accounting terms, identify the significant dates in a contract and determine the accounting treatment of the different components of a lease. Finally, LeaseQuery's presenters will explore the discount rate options available and discuss the initial measurement of the lease liability and lease asset.
Learning Objectives:
- Summarize the basic concepts of GASB 87
- Identify what type of arrangements are within the scope of GASB 87
- Determine what components and dates are required to record the initial lease liability and lease asset
Rachel Reed
FinQuery
Team Lead, Technical Accounting Consultant
[email protected]
(800) 880-7270
Rachel Reed is a Lead Senior Technical Accounting Consultant at FinQuery. Rachel’s experience includes working in the audit practice at Ernst & Young (EY), where she served clients across a wide variety of industries in both the public and private sectors. Rachel graduated from the University of Mississippi (Ole Miss) with both a Bachelor’s and Master’s degree in Accounting.
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