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Changes to Lessor Accounting under the New Leasing Standard

October 15, 2018 @ 1:00 pm - 2:00 pm EDT


Participants of the live webinar will be eligible for 1 free CPE credit.

Lease accounting underwent a major revision with the issuance of the Financial Accounting Standards Board’s Accounting Standards Update 2016-02, Leases (Topic 842). The update made adjustments to the recording of leases and this course will specifically discuss the changes in lessor accounting. We’ll also discuss where lessees may struggle with implementation and where they may look for help from lessors in these lease contracts.

Learning Objectives

After completing this course, you will be able to:

  • Outline considerations for transitioning from the current leasing standard to the new leasing standard
  • Describe considerations of interest specifically to lessors with regard to the new leasing standard

Hal HuntHal Hunt, CPA
Hal leads MHM’s Employee Benefit Plan Audit Practice. With over 25 years of diverse experience with employee benefit plan accounting, auditing and compliance issues, he is also a member of the firm’s Professional Standards Group as subject matter expert on EBP plan audits, as well as Business Combinations and Leasing. As the National Practice Leader for EBP Audits, Hal is responsible for providing internal training on the subject, along with providing technical support to engagement teams, serving as engagement quality reviewer and developing resource tools for our EBP audit professionals.

Heather WiniarskiHeather Winiarski
Heather serves as a Senior Manager in the Kansas City office of CBIZ & MHM. Her responsibilities include supervising medium to large audit engagements, and resolving critical audit and risk issues. Heather works with clients to understand their organization, procedures and internal policies. She plans, executes and directs external audits and is responsible for managing and driving the success of multiple audit engagements. Heather has expertise in lease accounting and specializes in the use of computer-assisted audit tools and techniques (CAATTs) to analyze large amounts of data and look for irregularities.


October 15, 2018
1:00 pm - 2:00 pm
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