Lease Accounting for Lessees Under ASC 842 Webcast | 4173381C


Date :
February 13, 2018 1:00 PM - 2:00 PM
Location :
Facility :
Webcast Rebroadcast
Level of Difficulty :
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Nonmember Price :
CPE Credits :
CPE 1.00, AA 1.00
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Understanding the impact of lease accounting on lessees is broader than just the financial statements. It will impact everything from systems, to forecasts, to debt covenants. Learn how the changes required by ASC 842 will impact lease accounting practices through real-world examples.

Materials are provided as an ebook for this course.


  • Recognize the scope of ASC 842.
  • Identify critical terms and definitions under ASC 842.
  • Determine the impact of ASC 842 on lessee reporting entities.

Major Subjects:

  • Summary of key changes from ASC 842
  • Technical requirements of ASC 842
  • Impact on lessees
  • Disclosure requirements

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Designed For:

CPAs who apply lease accounting guidance for lessees or audit or review the standards applied by reporting entities.


Summer M Taylor, CPA

Summer Taylor is a CPA and business advisor focused on assisting clients to achieve their financial goals. In her role as managing director at Deloitte, she provides auditing, financial reporting, accounting and consulting services to publicly-traded and privately-held companies. She has direct experience assisting clients navigate the complexities in U.S. GAAP, SEC reporting and IPOs, public debt offerings, and private equity transactions. Taylor has dedicated her career to serving the retail, consumer products, agribusiness, and manufacturing industries. In addition, she is a master facilitator for Deloitte’s award-winning Learning Group where she assists professionals learning to present and facilitate, helping them gain confidence and executive presence.

As an award-winning CalCPA Education Foundation instructor, Taylor offers a wide range of programs, workshops, and classes designed to help CPAs achieve the highest level of quality by helping participants understand and apply complex accounting and auditing guidance in a practical and fun way. In addition, she is committed to advancing diversity and inclusion at Deloitte, and more broadly in the retail and consumer products industry. She is the diversity and inclusion leader for Deloitte’s Orange County office, responsible for designing programs that enhance employee engagement and connection. Through her leadership at NEW, she assists in the design of educational and motivational programs where all professionals connect, support and grow together.

No Agenda or Materials posted.