FASB Webcast and Webinar Series

IN FOCUS: FASB Accounting Standards Update on Leases


Date: Tuesday, March 29, 2016

Time: 1:00–2:00 p.m. Eastern Daylight Time

The Financial Accounting Standards Board (FASB) is pleased to announce its webcast providing an overview of the recently issued Accounting Standards Update (ASU) on lease accounting. The webcast will cover the following topics:
  1. The purpose and scope of the ASU
  2. Lessee and lessor accounting models
  3. Measurement considerations
  4. Lessee and lessor disclosures
  5. Transition and effective date
  6. Audience question-and-answer session.
Speakers: Marc A. Siegel, FASB member; Daryl E. Buck, FASB member; Matthew Esposito, Assistant Director

Learning Objectives: At the end of this program, participants will be able to:
  1. Obtain a general understanding of the history of the leases project and why it was added to the FASB’s technical agenda
  2. Have a broad understanding of the lessee and lessor accounting model, measurement guidance, and disclosures in the ASU
  3. Have a broad understanding of the transition and effective date of the ASU.
Participants will have the opportunity to email questions to the panelists during the event.

Registration: To register for this event, please use this link.

Delivery Method: Group-internet based

Program Level: Overview

Program Prerequisites: None

Advanced Preparation Needed: None

Recommended CPE: 1.0 hours; final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course. Please note that credit is not provided for group viewing. Each participant must be registered separately and meet both polling and duration requirements as per NASBA.

Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by email as soon as possible if the course is cancelled for any reason.

Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact CPEDirector@fasb.org.


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