NAA2519. Complicated Lease Issues

With the implementation of the new lease standard (FASB ASC 842) behind us, this session tackles the more complicated challenges practitioners encounter when accounting for leases. Get advice related to recognition, measurement, presentation, and disclosure issues that arise beyond the more straight-forward application of ASC 842.

Learning Objectives:

• Assess technical literature and other practice guidance relevant to addressing the topics covered in this program.
• Evaluate complicated accounting and financial reporting issues affecting leases at nonpublic entities.