Webinar Details
Course Description

The Connor Group and LeaseQuery come together in this 4-part series to provide a comprehensive training program on lease accounting. In this second session, you will learn initial and subsequent measurement considerations, including the incremental borrowing rate, how to account for payments made and received prior to the lease commencement date, and lease liability calculations to prepare journal entries.

Learning Objectives
  • Recognize the elements of the incremental borrowing rate and lease cost
  • Identify how to appropriately account for payments made and received prior to lease commencement date
  • Calculate the lease liability and right-of-use asset and review journal entries
Prerequisites
  • A basic understanding of ASC 842
Who Should Attend

Accounting and finance professionals who are responsible for lease accounting.

Advanced Preparation

Session 1: Lease Accounting Key Foundational Concepts

Presenter Details
  • David Buchanan

    David Buchanan is an Accounting Manager at LeaseQuery. Prior to joining LeaseQuery, David worked in the audit practice at Ernst & Young across several industries including insurance, healthcare, biomedical, and manufacturing. David received his Bachelor’s degree in Accounting from California State University Northridge and Master’s degree in Accounting from the University of Tennessee.


  • Dominick Kerr

    Dom is a Partner in Connor Group’s Technical Accounting Practice. He provides guidance and leads client service engagements on a variety of technical accounting issues including leasing, debt and equity financing transactions, and new accounting standard implementation. He is the leader of Connor Group's thought leadership and client service roll-out around the new leasing standard (ASC 842). Dom is also a member of the FASB Small Business Advisory Committee and develops and presents training classes externally, internally, and at accounting conferences.

    Formerly, Dom worked as a technical accounting consultant in the Accounting Services Group of PwC’s National Office, consulting with clients on a variety of technical accounting is... Read more

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Date & Time
Tuesday, June 2, 2020

3:00 PM EDT (see additional timezones)

CPE
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