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DESCRIPTION:Agenda:\n\n11:00 AM-11:30 AM: Registration and Check-in\n11:30 
 AM-1:00 PM: Presentation and Lunch\n\nThe objective of this Statement is t
 o better meet the information needs of financial statement users by improv
 ing accounting and financial reporting for leases by governments. This Sta
 tement increases the usefulness of governments’ financial statements by re
 quiring recognition of certain lease assets and liabilities for leases tha
 t previously were classified as operating leases and recognized as inflows
  of resources or outflows of resources based on the payment provisions of 
 the contract. It establishes a single model for lease accounting based on 
 the foundational principle that leases are financings of the right to use 
 an underlying asset. Under this Statement\, a lessee is required to recogn
 ize a lease liability and an intangible right-to-use lease asset\, and a l
 essor is required to recognize a lease receivable and a deferred inflow of
  resources\, thereby enhancing the relevance and consistency of informatio
 n about governments’ leasing activities.   Speaker: Timothy Gavin\, CPA\, 
 Lauterbach & Amen\, LLP\nLearning Objectives: Participants completing this
  session will be able to:\n\n Define what a lease is under the new standar
 d\n Understand how a governments’ current leases will be accounted for and
  reported on under the new standard\n Understand how to properly disclose 
 lease activity under the new standard\n\nDelivery method: Group-LiveProgra
 m Level: OverviewPrerequisites: No prerequisites requiredAdvanced Preparat
 ion: No advanced preparation requiredField of Study: Accounting (Governmen
 tal)-TechnicalEarn about 1.0 CPE Credits
DTEND:20200305T130000
DTSTAMP:20260414T171002
DTSTART:20200305T110000
LOCATION:Ashbury’s at Boughton Ridge  \, 335 E Boughton Rd.\,  Bolingbrook\
 , IL 60440
SEQUENCE:0
SUMMARY:GASB Statement No. 87 Leases
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