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Lease Accounting Policy Decisions for ASC 842 | CoStar

Presented by CoStar and Financial Executives International
 1 CPE Credit Accounting

ASC 842 is already in effect for public companies, but non-public companies are now focused on compliance efforts with their deadline looming at the end of 2021.  Setting lease accounting policies upfront is a key step in the compliance process. Some public companies have already changed policies since initial adoption.  We will discuss what non-public companies can learn from them.  Making the right lease accounting policy decisions upfront sets the stage for smooth ASC 842 compliance.
5 major learning points:
  • Utilizing practical expedients offered by ASC 842 to make adoption easier
  • Combining or separating lease and non-lease components
  • Collecting discount rates and fair market values to apply to lease accounting calculations
  • Applying materiality thresholds
  • Establishing and maintaining internal controls

Questions? Contact FEI's Professional Development Department at or 973.765.1029

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Matt Waters



1.00 CPE




Accounting, Technical



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