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As private companies approach the deadline for implementation of ASC Topic 842, Leases, DHG is offering a six-hour deep dive to provide companies with the fundamentals to successfully implement the new lease standard. This lease accounting training session will address the “why” and “how to” behind lease accounting as well as examples in many of the more nuanced areas of implementation:

  • Lease identification
  • Lease term
  • Identifying and separating lease components
  • Lease payments and allocation of contract consideration
  • Reassessment and remeasurement
  • Transition adjustments and go forward accounting
  • Disclosure requirements

Course Objectives

By the end of this course, you will be able to:

  • Determine whether a contract is or contains a lease and evaluate contracts for embedded leases
  • Identify lease term and evaluate “reasonably certain”
  • Identify components of a contract and separate lease and non-lease components
  • Calculate contract consideration and lease payments
  • Evaluate lease classification under ASC 840 and ASC 842
  • Account for lease incentives
  • Determine an appropriate discount rate
  • Evaluate lease modifications and reassess and remeasure leases
  • Calculate transition adjustments for ASC 842 and populate required disclosures


  • Liz Gantnier, Audit Innovation and Methodology Partner
  • Mike Sufczynski, Senior Manager, Professional Standards

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