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CPA Hall Talk - Helping CPAs Achieve Their Dreams

cpahalltalk.com

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CPA Hall Talk provides accounting and auditing information to small- and medium-sized public accounting firms. Learn more at CPAHallTalk.com.
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Are You Over Auditing and Wasting Time?
Are You Over Auditing?
Removing Unnecessary Audit Steps
Adding Necessary Audit Steps
Brevity of Audit File
Excessive Work Papers Create (at least) Two Problems
Right Audit Steps
Are You Over Auditing and Wasting Time?
New SSARS Book – Second Edition
Finance and Operating Leases: Lessees
How to Understand the New Lease Accounting Standard
Changes in Leases and the Leasing Industry
Thefts of Cash From Local Governments
New SSARS Book – Second Edition
Purpose of the Book
Praise for the Book
Get the New SSARS Book
Finance and Operating Leases: Lessees
The Types of Leases
Finance Lease Accounting
Operating Lease Accounting
Your Thoughts
How to Understand the New Lease Accounting Standard
The Problem: Tailored Leases
The New Trigger: Is This a Contract?
Recording Leases Under the New Lease Accounting Standard
Congruence with FASB Conceptual Statement
Effective Dates for New Lease Standard
More Information
Changes in Leases and the Leasing Industry
The Leasing Industry will Change
The Scope of the Lease Standard
Operating or Finance Lease
Lease Terms of Less Than 12 Months
Getting Ready for the New Lease Standard
Effective Dates for New Lease Standard
More Lease Information Coming
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