This course is the third course in the five-course Financial Reporting Specialization. This course begins with a discussion of current liabilities and contingencies and continues with long-term debt and bonds. The course next explores accounting model for leases, both lessees and lessors, and a discussion on deferred tax assets and liabilities. Participants will learn the latest accounting standards including the new accounting model for leases effective for public companies in 2019 and private companies in 2020.
Operating Leases
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来自 University of Illinois at Urbana-Champaign 的课程
Accounting Analysis II: Measurement and Disclosure of Liabilities
University of Illinois at Urbana-Champaign
课程 3（共 5 门，Specialization Financial Reporting）
从本节课中
Module 5: Lease Accounting Part 2
In this module, we continue the discussion of the new lease accounting model. You will learn how to account for lease modifications and terminations. The accounting for lease and non-lease elements will be examined. The module then describes the accounting for lessors including sales-type, direct-financing, and operating leases. Our discussion of lease accounting concludes with the accounting for sales and leasebacks.
与讲师见面
John HeppClinical Assistant Professor of Accountancy
Department of Accountancy
