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DESCRIPTION:Quad Cities Finance Lunch Crunch - Impact of GASB Statement No.
  87\, Leases\nIn June of 2017\, the Govermental Accounting Standards Board
  (GASB) issued Statement No. 87\, Leases to improve accounting and financi
 al reporting for leases by governments. The guidance in this Statement is 
 based on the principal that leases are financings in which a lessee receiv
 es the right to use an underlying asset\, and in exchange\, promises to ma
 ke payments over the time for the right to use that underlying asset. On t
 he other hand\, a lessor receives payments over time for transferring the 
 right to the underlying asset to the lessee. The requirements of this Stat
 ement are effective for reporting periods beginning after December 15\, 20
 19 with earlier application encouraged. This session will look at the vari
 ous requirements under the new lease standard and its impact on government
 s’ financial accounting and reporting.  Earn about 1.0 hours CPE creditSpe
 aker: Lindsey Fish\, Sikich\, LLPLearning Objectives:  Participants comple
 ting this session will be able to:  - Define what a lease is under the new
  standard- Understand the impact the new lease standard will have on gover
 nments’ financial accounting and reporting- Understand how governments’ ex
 isting leases will be handled under the new standardDelivery method:      
          Group-Live Program Level:                    OverviewPrerequisite
 s:                       No prerequisites required Advanced Preparation:  
   No advanced preparation required Field of Study:                     Acc
 ounting (Governmental) - TechnicalCPE Credit:                            E
 arn about 1.0 hours CPE credit\nMenu Selections (Select one and enter in t
 he "Special Notes" section of the registration form)\n1. Harvest Salad - F
 renched chicken breast\, spring mix\, candied pecans\, sliced apples\, goa
 t cheese crumbles\, dried cranberries\, honey cider vinaigrette\n2. Teriya
 ki Salmon - Petite fillet of Atlantic salmon\, char-broiled teriyaki style
 \, served with broccolini\n3. Johnny’s Steakhouse Burger - Cheddar cheese\
 , bacon\, fried onion strings and house-made steak sauce\n4. Crispy Crab C
 ake Burger - Johnny’s homemade lump crab cake topped with julienne lettuce
  and tomato and our own remoulade sauce\, piled high on a toasted brioche 
 bun (served with chips\, garlic fries or coleslaw)\n5. The Johnny - Grille
 d chicken breast and sliced tomato topped with Johnny’s own Caesar salad a
 nd crisp prosciutto on grilled sourdough. This sandwich is worthy of the n
 amesake (served with chips\, garlic fries or coleslaw)
DTEND:20180627T130000
DTSTAMP:20260418T020545
DTSTART:20180627T114500
LOCATION:Johnny's Italian Steakhouse\, 1300 River Drive\, Moline\, IL
SEQUENCE:0
SUMMARY:Quad Cities Finance Lunch Crunch - Impact of GASB Statement No. 87\
 , Leases
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