Announcements

 Leases (ASC 842) Course Offerings

KPMG Executive Education has a variety of course offerings focused on the new Leasing standard. Whether you are looking for training you can do from your own device, want to attend an in-person seminar, or bring training to your team at your site, we have training to fit your needs.

Leases Webcast Recordings


Our Leases webcast recordings address the key requirements of the FASB’s new lease accounting standard, Leases (Topic 842). These CPE-eligible courses are each approximately 1 hour long and feature professionals from KPMG’s Department of Professional Practice, including a leading staff member from the FASB project team responsible for the new lease accounting standard who recently returned to KPMG.

Overview of FASB's New Lease Accounting Standard
This course provides a high-level overview of the new standard, including information about its effective date, early application, and transition requirements. It also highlights some of the differences and similarities of the new standard compared to current U.S. GAAP, and includes a question and answer session.

FASB's New Lease Accounting Standard: Part 1 - Lease Identification, Components, and Key Definitions/Concepts
This course covers lease identification, components, and key definitions and concepts applicable to lessees and lessors under the new standard.

FASB's New Lease Accounting Standard: Part 2 - Lessee Accounting and Transition
This course covers the lessee accounting model and lessee transition requirements.

FASB's New Lease Accounting Standard: Part 3 - Lessor Accounting and Transition and Subleases
This course covers key aspects of the lessor accounting model, including those areas that are changed from current US GAAP, and the lessor transition requirements.

FASB's New Lease Accounting Standard: Part 4 - Sale-leaseback Transactions, Build-to-Suit Arrangements, and Other Select Topics
This course covers sale-leaseback transactions, build-to-suit arrangements, and other select topics.

Register Now  for all of the webcast recordings on leases.

Coming Soon! New Web-Based Training: Leases Four-Part Series


Our Leases four-part series of in-depth courses addresses the key requirements of the FASB’s new lease accounting standard, Leases (Topic 842). The courses are each approximately 1 hour long and feature interactive activities to introduce the various concepts of the new standard.

Lease Identification, Components, and Key Concepts (Topic 842)
This course covers lease identification, components, and key definitions and concepts applicable to lessees and lessors under the new standard.

Lessee Accounting and Transition (Topic 842)
This course covers the lessee accounting model and lessee transition requirements.


Lessor Accounting and Transition and Subleases (Topic 842)
This course covers key aspects of the lessor accounting model, including those areas that are changed from current US GAAP, and the lessor transition requirements.

Sale-leaseback Transactions, Build-to-Suit Arrangements, and Other Select Topics (Topic 842) This course covers sale-leaseback transactions, build-to-suit arrangements, and other select topics.


Public Seminars


New Lease Accounting
This two-day seminar will help you understand and apply the new US GAAP lease accounting standard. The seminar will explain the new standard, its logic, its implications, and the problem areas that concern the constituents. The existing standard will not be covered in detail but we will discuss the major areas of change. At the end of this course, participants will be able to understand and apply the new US GAAP lease accounting standard and explain the new standard, its logic, its implications, and its problem areas that concern constituents.

Learn more about our public seminar on lease accounting.

In-House Training

Lease Accounting Standard - Overview
This 3 hour course provides an overview of ASU 2016-02, Leases (Topic 842). Topics include:
  • Identifying changes between current and new lease accounting standards
  • Lease definition and classification
  • Lessee accounting
  • Lessor accounting
  • Sale-leaseback transactions
  • Presentation, disclosures, and transition information
  • Key differences between current and new US GAAP
  • Appendix on adoption impact and change management

Lease Accounting Standard - In-Depth
This 7 hour course provides an in-depth review of ASU 2016-02, Leases (Topic 842). Topics include:
  • Identifying changes between current and new lease accounting standards
  • Lease definition and classification
  • Lessee accounting
  • Lessor accounting
  • Sale-leaseback transactions
  • Presentation, disclosures, and transition information
  • Key differences between current and new US GAAP
  • Appendix on adoption impact and change management

Interested in other Leases topics for In-House delivery? Show me more information.

Contact the KPMG Executive Education team about an In-House event for your company.


KPMG 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.