On February 25, 2016, the FASB released ASU 2016-02, Leases, completing its decades long project to overhaul lease accounting. ASC 842 is one of the biggest changes in recent accounting guidance. Since convergence with IFRS was not achieved as originally intended, ASC 842 is significantly different from both international and legacy U.S. GAAP lease accounting standards under ASC 840. Discuss the application of this new model for lease accounting.


Session Information
Session Date:
April 24, 2019
F1 – Leases for Private Companies: ASC 842 Overview and Implementation Best Practices: 2019 Decision Makers Conference
Individual topic purchase: Selected
Georgia Society of CPAs
Accounting & Auditing (A&A): 1.50
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GSCPA Member Price:$49.00
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