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Lease Accounting (ASC 842): Transition Guidance, Practical Expedients, Discount Rates, and More

Join us as lease accounting ASC 842 presenters share: • Guidance on transitioning to the new standard • Determining an appropriate discount rate • In-depth review of practical expedients, their impact, how to apply them, and when it might be better to consider a reassessment While it may seem early, these selections and determinations will significantly impact calculations as well as the information companies need to collect. There will also be a demo of LeaseCrunch following the video for those looking to automate the process. Timestamp 0:00 Intro 3:40 Agenda 6:19 Key definitions 9:26 Lease accounting overview 10:04 Lease accounting ASC 842 adoption requirements 12:19 What is a lease under ASC 842 13:44 Transition guidance 16:25 Review your general ledger accounts 17:50 Inventory contracts: review key terms & payments 18:44 Separate fixed & variable payments 20:00 Consider policy elections and the election of practical expedients 21:49 Evaluate contracts to determine financing lease vs. operating lease classification 23:05 Evaluate financial statement adoption option 24:13 Practical expedients 28:17 Discount rates 38:20 Discount rate impact 39:57 Our offerings & approach 42:53 LeaseCrunch demo 55:00 Lease accounting ASC 842 conclusion ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ Good business makes an impact — on companies, communities, and people. We’re accountants, consultants, and experts in good business. At Sensiba, we use deep industry experience to help the people in organizations solve problems, navigate complexity, and build a foundation for sustainable growth. As a Certified B Corp, we foster a culture where people and families thrive. Our accountants, business consultants, tax experts, audit and assurance, tax, consulting, sustainability, and software services focus on outcomes over process, connecting our work to its effect on real people and their business goals. ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ SERVICES FOR GROWING ORGANIZATIONS: 🔹 Audit and Assurance 🔹 Consulting 🔹 Risk Assurance 🔹 Sustainability 🔹 Tax 🔹 Technology Every industry has specialized needs and challenges, and our teams know the business and regulatory issues that are important to you. They have the industry experience you need to address them. INDUSTRIES WE SERVE: 🔹 Agribusiness 🔹 Construction 🔹 Manufacturing and Distribution 🔹 Real Estate 🔹 Restaurant and Hospitality 🔹 Technology 🔹 Venture Capital ℹ️ LEARN MORE: http://Sensiba.com ☑️ SUBSCRIBE:    / @sensiba   SOCIAL MEDIA: 🔹 LinkedIn -   / sensiba   🔹 Instagram -   / sensiba_llp   🔹 Twitter -   / sensiba   🔹 Facebook -   / sensiballp   #Sensiba #AccountForGood #Accounting #BusinessAdvisory #Accountants #ASC842