ASC 842 in the Real World: Process, Precision & Pitfalls

Overview

ASC 842 reshaped lease accounting, but technical compliance alone is not enough. In this course, Bill Harter brings lease accounting into practical focus, exploring how to identify a lease, measure right-of-use assets and liabilities and navigate remeasurements, modifications and classification changes. Participants will also examine common implementation pitfalls and process breakdowns, gaining actionable insights to strengthen controls, improve cross-functional coordination and maintain precision in real-world lease accounting.