It's a whole new world for lessees under ASC topic 842. Soon nearly all leases will need to be disclosed as a liability on the balance sheet--from buildings right down to autos and copiers. Although the greatest impact will be on large entities, this will affect the financial statements of small- and mid-sized entities as well. This program will dive into the new standard on leases and address what you need to know now. (Note: FASB has proposed delaying the effective date for private companies.)
Practitioners and members in industry seeking a better understanding of the new lease accounting rules.