Lessee and Lessor Accounting WEBCAST

Friday, June 17 10:00am - 12:00pm PDT

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2.0 Credits

Member Price $109.00

Non-Member Price $131.00


What you need to know about the lessee and lessor accounting models. This course explains the lessee accounting model. This course also explains the lessor accounting model. Included in this course are detailed and illustrated examples with amortization tables and journal entries.


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


Experience in application of accounting standards.

Designed For

Accountants and finance professionals.


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.






Leader Bios

Daryl Krause

Mr. Krause has CPA Certifications and he practices in: Illinois, Indiana, Kentucky, Michigan, Ohio and Wisconsin as Manager & CEO of his firm, which he founded in 2005. Previously he enjoyed 23 years of diversified responsibilities with Ernst & Young. Industries he served included manufacturing, construction, real estate and financial services.

Daryl was the Ohio Valley Area Director of Employee Benefit Plan Services specialty audit practice for 8 years responsible for the technical accuracy and quality of over 300,000 hours of employee benefit plan audit effort. Roles included sign-off partner for approximately one third of the entire area’s engagements, independent reviewer on approximately 100 additional plans per year and technical advisor for all work.

As Senior Manager in the Entrepreneurial Services group for 3 years he managed a portfolio of corporate audit client relationships. Roles included providing SEC reporting assistance to new public companies, assisting in due diligence on potential acquisitions and helping companies improve their controls and financial reporting processes.

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Non-Member Price $131.00

Member Price $109.00