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Day 2 Lease Accounting: Modifications and Terminations

September 19 @ 1:00 pm - 2:00 pm EDT

FASB CPE credit

Participants of the free live webinar will be eligible for 1 CPE credit.


Join LeaseQuery accounting expert Rachel Reed as she explores the triggers for lease modifications and how to account for them under the new lease accounting standard, ASC 842. We will review the similarities and differences for lease reassessments, remeasurements, and modifications and then explore the accounting treatment for each. This presentation will include a comprehensive example of a lease modification within the accounting framework of ASC 842. Our example will begin with identifying the indicators of a lease modification in a realistic example and then walk through the adjusting journal entries required.


Learning Objectives

  • Identify the triggers for lease modifications organizations may experience during post-transition accounting
  • Compare and contrast the accounting treatment of reassessments, a remeasurement, and a modification
  • Summarize the steps, calculations and journal entries required to appropriately record a lease modification



  • Basic knowledge of leases and lease accounting


Who Should Attend

Accounting and finance professionals whose companies manage a medium-to-high volume of leases will benefit most from this event, along with CPAs who serve clients with a similar volume of leases.


Advanced Preparation


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