KPMG professionals discuss lessee accounting and implementation hot topics that are arising for companies after their adoption date.
- All companies that are lessees with leases in the scope of ASC 842
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
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
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