The “Leases under US GAAP” training course is a practical program focused on the accounting principles of leases under US GAAP, with consideration of key differences compared to IFRS.
The program covers lease accounting from both the lessee’s and lessor’s perspectives, including contract classification, lease payment accounting, contract modifications, and special cases such as variable lease payments and subleases.
Participants will also learn how to identify and measure leases through practical examples and how to apply these principles in real business situations.
Outline program
1. Introduction and Course Objectives
- What is a lease – definition under US GAAP vs IFRS
- Types of leases: Operating vs Capital (US GAAP), Operating vs Finance (IFRS)
- Special situations: leases of land and buildings, and leases including intangible assets such as software
2. Lessee Accounting under US GAAP
- Reporting capital leases and operating leases – full worked example including comparison with IFRS
- Variable lease payments, including future payments adjusted for inflation
- Disposal and modification of leases
3. Lessor Accounting under US GAAP
- Treatment of operating and capital leases
- Accounting for sub-leases granted from a head lease
Details
Duration: 4-hour training
Date: 21 October 2026
Time: 9:00-13:00 CET
Place: Zoom Meeting platform
Language: English
Price: 295 EUR net + VAT if applicable
Promotion: 18 September 2026
- 10% discount for individual registration
- 15% discount for registration of min. 2 persons
More details can be found in the PDF file.
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Keynote Speaker
David Potts
- over 20 years of experience in conducting financial training courses
- expert in US GAAP, UK GAAP, IFRS
- lecturer of ACCA, CIMA, ACA qualifications
