Understand how the transition from operating leases to capitalization
will affect companies of all sizes. Learn how the balance sheet
treatment of leases will alter financial statement numbers, ratios and
loan covenants. Understand how lease contingencies are incorporated into
the lessee’s calculations of assets and obligations. Study the proposed
receivables and residual approach to lessor accounting. Gain insights
into how companies can implement the lease standard in a cost effective
manner. Learn how OCBOA (cash and tax basis accounting) may provide
smaller companies with a more cost effective approach to presentation.