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Lease accounting reset - Modifications and terminations
We continue our lease accounting miniseries with an episode focused on modifications and terminations. From determining whether a change results in a new lease to navigating remeasurement requirements, we share practical insights and key reminders for applying the guidance.
In this episode, we discuss:
1:12 – How to determine if a lease modification should be treated as a new lease or a remeasurement of the existing lease
10:31 – Key accounting steps in a lease modification and remeasurement
17:49 – Differentiating a lease termination from a modification
20:59 – Example of a lease…
The skinny
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