Examining the New Lease Accounting Standard: More Than Meets the Eye

Learn all there is to know about the upcoming changes to ASU No. 2016-02 (Topic 842), Leases, and its implementation, including the impact to the balance sheet and the business overall. Review how to measure lease liability and right-of-use assets that will now be recorded on the balance sheet for all leases. Tackle the tricky issues of accounting for lease modifications and other lease remeasurement events.
Highlights

• Overall lease accounting guidance
• Lessor accounting 101
• Lessee accounting 101
• Detailed review of accounting by lessees and lessors
• Sale and leaseback transactions
• Transition guidance
• Other operational issues