ASC 842: Lessee post-adoption hot topics

KPMG professionals discuss lessee accounting and implementation hot topics that are arising for companies after their adoption date.

Applicability

• All companies that are lessees with leases in the scope of ASC 842

Key impacts

Even though the adoption date has passed for most public companies, for many of them:

• System issues and other implementation tasks remain
• Day 2 accounting issues are arising – e.g. stemming from ASC 842's reassessment, modification and impairment requirements

Contents

Topics to be discussed include: 

• Lessee transition and ongoing accounting policy elections
• Lessee Day 2 accounting hot topics
• Systems and process considerations that remain post-adoption

Related content

• KPMG’s Leases Hot Topics articles
  
• Defining Issues: Possible deferral of effective dates

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