NOT2329. Leases (Topic 842) - Part 1

This session will provide an overview of the new lease standard. It is an opportunity for those that have not yet implemented to understand the basics and also an opportunity for those that have implemented but want to learn more.

Learning Objectives:

• Identify accounting presentation requirements under ASC 842.
• Recall the financial statement disclosure requirements under ASC 842.
• Recognize lessons learned from various implementations of ASC 842, including best practices.