Accounting for Leases Course Overview
Accounting is how businesses communicate internally as well as to external stakeholders. Therefore, understanding accounting is critical for world-class financial professionals. It’s also important to understand how accounting choices impact comparability and profitability. In this course, we’ll define finance leases and operating leases, and how to account for each type. We’ll then analyze various metrics and see how they differ based upon the type of lease.
3-Statement Modeling Learning Objectives
Upon completing this course, you will be able to:- Recognize the difference between leasing or owning.
- Learn the exceptions to lease accounting.
- Learn and practice the accounting for Finance Leases.
- Learn and practice the accounting for Operating Leases.
- Analyze margins and ratios of finance leases vs. operating leases.
Who Should Take This Course?
Accounting is the language of business so it’s critical for finance professionals to have a solid understanding of different accounting rules since these differences can lead to different financial results. This course is perfect for anyone that uses financial statements, including investment bankers, equity research analysts, and financial planning and analysis (FP&A) professionals.