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纽约市立大学Victoria L. Shoaf教授应邀来学院开设讲座

Created Date 5/14/2018    View Numbers  353 Return    
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讲座时间:2018.05.18 12:00~13:30
地点:文德楼二楼国际会议中心
讲座题目:新的租赁会计准则对企业的影响
讲座人:Professor Victoria L. Shoaf
主讲人简介:Victoria L. Shoaf, Ph.D. Professor. Department of Accountancy. St. John’s University PhD, Business (Accounting), Baruch College, CUNY
MBA, Accounting, Pace University
BA, English, California State College
讲座内容:
In 2016, both the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued changes to accounting for leases, on which they had worked together toward a common objective of recording leases by lessees and lessors according to their economic substance—that is, according to the definitions of assets and liabilities. The most significant change is that they both now require lessees to recognize a right-of-use (ROU) asset and a lease liability for all leases with terms longer than one year. The FASB’s new standard goes into effect on January 1, 2019. In this session, we will review lessee accounting for financing leases; explain US GAAP accounting for operating leases; and discuss the implications of these changes on firms’ balance sheets in the future.