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Webinar Recording

Lease Accounting 101

Date: Wednesday, May 25, 2016
Time: 2:00 pm - 3:00 pm EDT
This webinar provides a basic understanding of lease accounting pursuant to FASB 13 and the characterization of leases as either operating or capital leases. We cover the four requirements for a capital lease are and an example of the accounting for a capital/operating lease from the lessor and lessees perspective is given. Straight lining of leases is discussed along with the footnote disclosure requirements for leases.

We also discuss the advantages and disadvantages of leasing and the new leasing rules promulgated by the FASB and IASB that will require all leases in excess of one year to be capitalized as right-to-assets and associated liabilities.
After attending this event you will be able to:
Define and describe the Lessees incremental borrowing rate.
Identify the advantages and disadvantages of leasing.
Discover how to calculate the present value of minimum lease payments.
Identify the negative issues with the new lease accounting rules by the FASB and IASB.

Speakers

Joseph Ori, CEO, Paramount Capital Corporation
Joseph Ori
CEO, Paramount Capital Corporation
Joseph J. Ori, is President and Chief Executive Officer of Paramount Capital Corporation and is responsible for all business of the company. Mr. Ori has completed more than $3,200,000,000 in real estate/corporate finance transactions since 1981. As a real estate executive, Mr. Ori has been a decisive leader with proven success in capital raising, deal structuring, investment strategy and strategic planning for producing profitable growth for both start-up and large real estate organizations. Mr. Ori has a Bachelor of Science degree in Accounting from Southern Illinois University, an MBA in Finance from DePaul University. He is a licensed real estate broker in California, a Chartered Financial Analyst (CFA) and a Certified Public Accountant (CPA). Mr. Ori is also an Adjunct Professor of Finance at Santa Clara University.
Moderated by: Khoa Tran, Operations Manager, Proformative
Moderated by: Khoa Tran
Operations Manager, Proformative
Khoa is in charge of live event operations at Proformative and has led the preparation and execution of hundreds of live events on various finance, accounting and related topics across the Office of the CFO. You could say his job is a lot like learning finance and accounting for a living. Khoa is primarily responsible for ensuring great content, delivery, and learning for each of Proformative’s webinars and in-person events.

Sponsor

Event Sponsor Proformative
Proformative - Proformative transforms professional development for the office of the CFO through a centralized platform of collaborative learning tools, continuing professional education credits, and hundreds of courses in a range of critical categories, including technical finance, treasury, accounting, compliance, risk management, leadership, career development, technology and more.

All Proformative courses, resources and tools are accessible on-demand via smartphone, tablet, laptop or PC. Each course, taught by top industry practitioners with decades of experience, is subject to peer-based reviews and ratings to ensure the highest quality curriculum possible. Whether for you or your team, Proformative's highly focused functional training and tools help you address important skills gaps, deepen your knowledge, broaden capabilities and increase your productivity.

Certification is not required to get started, but please let us know which certifications you have.

By filling out this form you will become a member of Proformative, and are subject to Proformative's User Agreement. This webinar is provided to you for free by the sponsor, who may contact you later.

Continuing Education Information

Certified Public Accountant

  • Continuing Education Credit
    1 CPE Credit
  • Field of Study
    Accounting
  • CPE Delivery Method
    Group-Internet
  • Program Location
    Online
  • Program Level
    Basic
  • Prerequisites
    No advanced preparation or prerequisites are required for this course.
More information about CPE Credits

Continuing Professional Development

  • Continuing Education Credit
    1 Hour
  • Field of Study
    Accounting
  • CPE Delivery Method
    Group-Internet
  • Program Location
    Online
More information about Hours

Certified Management Accountant

  • Continuing Education Credit
    1 CE Credit
  • Field of Study
    Accounting
  • CE Delivery Method
    Group-Internet
  • Program Location
    Online
  • Program Level
    Basic
  • Prerequisites
    No advanced preparation or prerequisites are required for this course.
More information about CE Credits