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Understanding the impact of lease accounting on lessees is broader than just the financial statements, which impacts everything from systems to forecasts to debt covenants. Learn how the changes required by ASC 842 impacts lease accounting practices through real-world examples.
Recognize the scope of ASC 842.
Identify critical terms and definitions under ASC 842.
Determine the impact of ASC 842 on lessee reporting entities.
Summary of key changes from ASC 840 to 8422
Technical requirements of ASC 842
Impact on lessees
Disclosure requirements
CPAs, accountants, auditors and financial professionals.
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