Calendar year end public companies will adopt the new leases standard, ASC 842: Leases, in the first quarter of 2019. Broadly, ASC 842 significantly the accounting for leases by lessees. This CPE will focus on the key aspects and requirements of ASC 842, specifically for lessees.
1. To gain a broad understanding of the requirements of ASC 842, specifically for lessees
2. Insight into key implementation issues and recent standard-setting activities by the FASB