The mandatory adoption of ASC 842 (Leases) poses several unique challenges for business valuation experts. Listen in as experts from Adamy Valuation and BDO review the new standard, break down its accounting implications and presentation in GAAP financial statements, and identify methods that ensure these changes are properly addressed in a valuation context.
Program Agenda
Overview of Accounting for Leases Under ASC 842
Identifying the Flow of Leases in Financial Statements
Adjusting Historical and Prospective Financial Information
Market Data and the Reconciliation of Discrepancies
Information Gathering Best Practices
Learning Objectives
Define what ASC 842 is, its purpose, and the industries most affected.
Identify the areas in which ASC 842 impacts GAAP financial statements, common inconsistencies at different reporting levels, and the period of time that valuation experts must particularly be attentive to the new standard.
Navigate entity financial statements to determine what, if any, adjustments are warranted to ensure historical and prospective data are presented on the same basis.
Discuss how to reconcile financial statement discrepancies arising from ASC 842 through specific data requests, and how market data, namely from S&P Capital IQ and DealStats, must be reconciled with the presentation of subject company information.
BVR's Satisfaction Guarantee
Business Valuation Resources offers a 100% money-back guarantee on our training services. If you are not completely satisfied
with your experience, or have any feedback, please contact Business Valuation Resources at 1-503-479-8200 or
customerservice@bvresources.com.
