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Leasing is popular among corporations for needs including office space and equipment. Explore ASCTopic 842, Leases. examining leasing from identification, lessee, lessor, transition, and disclosures. Public company disclosures will also be reviewed.
ASC 842, Leases, is now effective for most publicly traded entities. Private companies and nonprofit entities should also prepare, as the effective date for nonpublic entities is annual reporting periods beginning after December 15, 2020. Early application is also permitted. Prepare your clients and companies for adoption.
Formerly titled: Leases: Past, Present and Future
Determine the next step for your company and clients to prepare for implementation.
Identify current versus revised treatment of leases from the lessee’s and lessor’s perspectives.
Recognize disclosure and transition requirements presented in ASC 842, Leases.
Identify recent decisions, if any, including any differences between FASB and IASB decisions.
Review a selection of public companies’lease disclosures.
FASB ASC 842, Leases
All recently released updates to ASC 842, Leases
CPAs, auditors, consultants and financial and management professionals.
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