Webinar

Technical lease accounting: Tackling ASC 842 complexities

May 08, 2025
Event details
Date and time

Thursday, May 08, 2025

2 p.m. ET | 1 p.m. CT

Intended audience

Chief financial officers, finance directors, finance professionals, business leaders, senior accountants, auditors, corporate controllers, chief financial officers and financial managers

Duration

60 minutes

CPE Credit

One CPE credit will be issued to eligible participants

Fee

Complimentary

Event overview

Join us for an insightful live webinar about the intricacies of technical lease accounting. Designed for finance professionals and business leaders, this session will provide practical solutions to some of the most challenging aspects of lease accounting.

During this webinar we will 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 will 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

Presenters
  • Kristin McLaughlin
    Partner
    RSM US
    Kristin McLaughlin
    Partner
    RSM US
  • Bob Malinowski
    Bob Malinowski
    Managing Director
    RSM US

    Bob Malinowski is a managing director in the financial consulting practice of RSM US LLP.

    Bob Malinowski
    Bob Malinowski
    Managing Director
    RSM US

    Bob Malinowski is a managing director in the financial consulting practice of RSM US LLP.

Katie Ellington  |  Director  |  RSM US

Sean Hughes  |  Director  |  RSM US


Learning objectives

By the end of this presentation, 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 and leases acquired in business combinations

CPE credits

RSM US LLP is pleased to offer 1.0 CPE credits for attending this webinar. To qualify, you must log in to the live webinar and provide your first name, last name and email address. You must remain logged in for a minimum of 50 minutes and answer 75 percent of the polling questions to receive credit. Group CPE and partial credit is not available. For more information regarding administrative policies, such as refunds, cancellations and complaints, please contact us.

RSM US LLP 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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Advance preparation: None | Program level: Basic | Prerequisites: None | Delivery method: Group internet-based
Field of study: Accounting | CPE: 1.0 credits

Event details
Date and time

Thursday, May 08, 2025

2 p.m. ET | 1 p.m. CT

Intended audience

Chief financial officers, finance directors, finance professionals, business leaders, senior accountants, auditors, corporate controllers, chief financial officers and financial managers

Duration

60 minutes

CPE Credit

One CPE credit will be issued to eligible participants

Fee

Complimentary

Register

"