Lessee and Lessor Accounting

Course Details


Monday, June 12, 2023

7:00am – 9:00am (Registration: 10:02am)



Field of Study

Accounting & Audit

CPE Credit

2 hours CPE credit

Level of Knowledge





Experience in application of accounting standards


What you need to know about the lessee and lessor accounting models

This course explains the lessee accounting model, including
  • Lease and non-lease components
  • Lease classification
  • Amortization of the right-of-use asset
  • Interest on the lease liability

    This course also explains the lessor accounting model, including
  • Transfer of risk
  • Profit recognition
  • Collectibility

    Included in this course are detailed and illustrated examples with amortization tables and journal entries.

    Who Will Benefit

  • Accountants and finance professionals

    Key Topics

  • Lessee and lessor accounting models
  • Lease and non-lease components
  • Lease classifications
  • Initial and subsequent measurement of leases

    Learning Outcomes

  • Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842.
  • Recognize lessor accounting requirements for sales type, direct financing, and operating leases under FASB ASC 842.


    • Registration for this course has passed.

      Course Pricing

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