Revenue Recognition, Financial Instruments, and Leases
1.00 Credits
Member Price $71
Non-Member Price $82
Overview
Understand FASB’s important accounting and reporting areas: financial instruments and leases. Learn to assess and implement the new standards and guidance that are applicable to your practice.
Highlights
Prerequisites
Accounting professionals with operational or supervisory responsibilities, or both.
Designed For
accounting professionals
Objectives
- Recall the requirements of the CECL module for measuring the impairment of financial instruments.
- Calculate the right-of-use asset and corresponding lease obligation for lease agreements.
Leader(s):
Leader Bios
Anne Oestriecher, AICPA
Anne Oestriecher, CPA, is a vice-president in charge of Accounting Policy and control manager at Hibernia National Bank in Metairie, La. She is responsible for development of accounting policies and implementation of new accounting standards, accounting for technical matters, development and documentation of internal controls, due diligence for merger partners and supervision of accounting staff.
Kurt Oestriecher, Partner, Oestriecher & Company, CPAs
Kurt G. Oestriecher, CPA is a partner with Oestriecher & Company CPAs in Alexandria, La., and is the partner in charge of accounting and auditing. He is Past-President of the Louisiana Society of CPAs and has served on numerous LCPA and AICPA Committees. He has facilitated CPE courses since 1992 and has received the AICPA Outstanding Discussion Leader Award 12 years and the LCPA Outstanding Discussion Leader Award four times.
Non-Member Price $82
Member Price $71