Accounting for Lease Changes

Описание: Join FinQuery lease accounting expert Jaron Moss as he explores the triggers for lease modifications and how to account for them under the new lease accounting standard, ASC 842. We will review the similarities and differences for lease reassessments, re-measurements, and modifications. Then we will explore the accounting treatment for various lease changes, including impairments and abandonments. This presentation will include a comprehensive example of a lease modification within the accounting framework of ASC 842. Our example will begin with identifying the indicators of a lease modification in a realistic example and then walk through the adjusting journal entries required

In this webinar, you'll learn:
✅ Identify the triggers for lease modifications organizations may experience during post-transition accounting
✅ Compare and contrast the accounting treatment of reassessments, remeasurements, and modifications
✅ Summarize the steps, calculations, and journal entries required to appropriately record a lease modification
✅ Review the appropriate accounting for lease impairments and abandonments within the framework of ASC 842

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About the instructors:
Jaron Moss, CPA: Technical Accounting Consultant
Former Auditor
Technical accounting with an emphasis on lease accounting
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Learn more about FinQuery:
https://finquery.com
[email protected]
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