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Explore the basics of ASC 842 with us.
We will concentrate on the essential elements of ASC 842 necessary for a sufficient understanding. We will also alert you to common practicalities so that you may efficiently implement ASC 842.
Webinar attendees will gain an understanding of the requirements of ASC 842 for lessees and the practical expedients. Attendees will also be able to efficiently implement ASC 842 for lessees.
Presenters
- Mike Crown, Managing Director – Quality & Risk Management | Mazars
- Roshni Grover, Manager – Quality & Risk Management | Mazars
The information provided here is for general guidance only, and does not constitute the provision of tax advice, accounting services, investment advice, legal advice, or professional consulting of any kind. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal or other competent advisers.
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Quick update: ASC 842 deferral (private companies)
In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2016-02, Leases (Topic 842) with the initial intent of having public and private companies implement the new standards at the beginning of the 2019 and 2020 calendar years, respectively.
ASC 842 – Lessor Impact
The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Codification (“ASC”) 842 with several subsequent accounting standards updates spanning from 2016 to the present. For fiscal years beginning after December 15, 2021, private companies are required to adopt and implement ASC 842.
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