Sale and Leaseback Transactions and Leveraged Leases

Description

What criteria are used to determine if a transaction is a sale and leaseback under FASB ASC 842, Leases? This webcast answers that question and also addresses: the primary considerations with respect to a lessee's involvement in construction of a leased asset; changes to guidance for leveraged leases under FASB ASC 842




Highlights

• criteria used to Determine if a transaction is a sale and leaseback
• considerations with respect to a lessee's involvement in the construction of a leased asset
• practical applications of leveraged leases
• examples of real-@life scenarios

Objectives

• Identify the criteria used to conclude whether or not a transaction is a sale and leaseback
• Differentiate between the accounting recognition of sale and leaseback transactions when a sale has or has not occurred
• Identify the primary considerations with respect to a lessee's involvement in construction of a leased asset
• Recognize the changes to leveraged leases in FASB ASC 842


Designed For

accountants in practice and industry