Guide
A guide to lease accounting
Comprehensive discussion and examples on all facets of lessee accounting, including recognizing ROU assets and liabilities for most leases.
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Watch the recording of our insightful webinar about the intricacies of technical lease accounting. Designed for finance professionals and business leaders, this session provides practical solutions to some of the most challenging aspects of lease accounting.
During this webinar we provide a summary of ASC 842 key considerations as well as an overview of various technical topics that often arise in connection with leasing transactions. Topics covered include red flag items which all companies should be on the look for whenever reviewing leasing activity.
Upon completing this course, participants will be able to:
- Describe basic inputs for accounting for leases pursuant to ASC 842
- Identify complex lease transactions and scenarios outside the scope of basic ASC 842 accounting
- Assess primary accounting considerations related to:
- Sale-leaseback transactions
- Impairment of right-of-use assets
- Lease incentives
- Build-to-suit leases
- Leases acquired in business combinations
