Accounting Foundations
Leases
Explore how accountants handle leases and the corresponding assets and liabilities, and learn about the impact of the 2019 Financial Accounting Standards Board (FASB) lease rules. Instructors Jim and Earl Kay Stice give an overview of leasing versus buying, and discuss different ways to finance assets before giving a quick history of lease accounting and the FASB financial standards. They then cover how the 2019 FASB rules affect the way organizations account for leases, and address transition difficulties.
Contents:
- Introduction
- 1. The Economics of Leasing
- 2. Lease Accounting: A Quick History Lesson
- 3. Operating Leases and Off-Balance Sheet Financing
- 4. Operating Leases: Real Company Illustration
- 5. Lease Accounting: The New Rule
- 6. New Lease Accounting Rule: Transition Difficulties
- Conclusion
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Careers
An overview of related careers and their average salaries in the US. Bars indicate income percentile.
End of Lease Specialist $41k
Lease Accounting Administrator $46k
Lease Tech $53k
Title & Lease $55k
Lease Analyst 4 $56k
Lease Documentation $62k
Lease Technician $66k
Lease Originator $66k
Accounting/Lease Adminstrator $67k
Finance & Lease $71k
Real Estate Accounting / Lease Administration, and Audit Manager $95k
Regional Lease Accounting Specialist Manager $105k
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