What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the session meeting room. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

Fast.
No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

Convenient.
No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

Easy.
A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

Affordable.
NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

Cooperative Learning Network

Leasing
Date: Tuesday, June 28, 2016
Time: 03:00 PM ET / 02:00 PM CT / 01:00 PM MT / 12:00 PM PT [Prevailing Time]
Presenter(s): James Edward (Ed) Grossman, Principle, CliftonLarsonAllen LLP
Objective: How do the leasing requirements in the FASB’s newly issued ASU 2016-02 differ from current GAAP? This session addresses that question by examining the core principles of the new standard and it’s guidance for the identification, recognition, measurement, presentation and disclosure of leases. Any entity, including cooperatives, that enters into a lease will be affected by these new rules. It’s not too early to start planning for their implementation.
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
How do the leasing requirements in the FASB’s newly issued ASU 2016-02 differ from current GAAP? This session addresses that question by examining the core principles of the new standard and it’s guidance for the identification, recognition, measurement, presentation and disclosure of leases. Any entity, including cooperatives, that enters into a lease will be affected by these new rules. It’s not too early to start planning for their implementation.

Presenter Bio(s)
Ed is a principal with CliftonLarsonAllen having over 30 years of experience in public  accounting. Based in Lakeland, Florida, Ed is a member of the firm’s National  Assurance Technical Group. His primary responsibilities include being a technical  resource for the audit and assurance practice and performing quality reviews of  assurance and accounting engagements. 

Technical expertise 
 Practice experience has included providing accounting and assurance  services to clients in a variety of industries including agriculture, financial services, manufacturing,  benefit plans, and not‐for‐profit entities. 
 A frequent speaker on subjects related to accounting, assurance, and professional ethics. Ed has been  recognized as an outstanding discussion leader in each of the past nine years by the Florida Institute of  Certified Public Accountants. 
 In addition to being a Certified Public Accountant (CPA), Ed achieved the Certified Fraud Examiner (CFE)  designation in 1994, the Certified Management Accountant (CMA) designation in 1988, and the  Chartered Global Management Accountant (CGMA) designation in 2012.

Education/professional involvement 
 Bachelor’s of science (summa cum laude) in accounting from Florida Southern College 
 American Institute of Certified Public Accountants  
o Past member, PCPS Technical Issues Committee 
o Past member, Auditing Standards Board Technology Issues Task Force 
 Florida Institute of Certified Public Accountants 
o Continuing Education Committee 
o Mega CPE Conference Planning Committee 
o Past member and chairman, Peer Review Acceptance Committee 
 Association of Certified Fraud Examiners 
 Institute of Management Accountants

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org