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Lease accounting reset - Presentation and disclosure
We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break down key considerations across the balance sheet, income statement, and statement of cash flows, including what interim and annual disclosures are required as well as the treatment of lease incentives, sublease income, and more.
In this episode, we discuss:
2:12 – Current versus noncurrent lease liabilities
5:37 – Presentation of lease incentives
11:40 – Income statement presentation of lease expense
16:29 – Classification of lease payments in the…
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