Accounting Foundations: Leases

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Explore how accountants handle leases and the corresponding assets and liabilities, and learn about the impact of the 2019 Financial Accounting Standards Board (FASB) lease rules. Instructors Jim and Earl Kay Stice give an overview of leasing versus buying, and discuss different ways to finance assets before giving a quick history of lease accounting and the FASB financial standards. They then cover how the 2019 FASB rules affect the way organizations account for leases, and address transition difficulties.

01 - Introduction

01 - The importance of lease accounting

02 - 1. The Economics of Leasing

01 - Understanding leasing vs. buying

02 - Different ways to finance assets

03 - UserCustomerLessee Pros and cons of a lease

04 - OwnerSellerLessor Pros and cons of a lease

03 - 2. Lease Accounting A Quick History Lesson

01 - The FASB four criteria from 1976

02 - Implementation of the FASB four criteria

03 - U.S. GAAP vs. IFRS

04 - Continuing calls for change

04 - 3. Operating Leases and Off-Balance Sheet Financing

01 - Leases within operating and finance structure

02 - Debt ratio and asset turnover ratio

03 - Implied value of assets used under operating lease contracts

04 - Adjusted debt ratio and asset turnover ratio

05 - Operating lease versus capitalfinance lease

05 - 4. Operating Leases Real Company Illustration

01 - Leasing example Sir David Tweedie and airplanes

02 - The Gap Debt ratio and asset turnover ratio

03 - The Gap Estimated implied value of assets under lease contracts

04 - The Gap Adjusted debt ratio and asset turnover ratio

06 - 5. Lease Accounting The New Rule

01 - Will the new lease accounting rule end the world as we know it

02 - Summary of the new lease accounting rule

03 - Simple numerical example of the new lease accounting rules

07 - 6. New Lease Accounting Rule Transition Difficulties

01 - How long have you been teaching the old rules

02 - A sample of impacts of the new lease accounting rule

03 - Renegotiating loan agreements

04 - Educating financial analysts and the business press

05 - How can I get around the new rule

08 - Conclusion

01 - Yes, financing should be on the balance sheet

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تولید کننده: LinkedIn Learning (Lynda)