Leasing eBook: Tips and Strategies for Estimating the Lease Term including Evergreen Leases Under ASC 842

This eBook carries value as the new leasing standard becomes effective in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, for:

  • Public business entities

  • Not-for-profit entities that have issued (or are a conduit bond obligator for) securities that are traded, listed, or quoted on an exchange or an over-the-counter market

  • Employee benefit plans that file financial statements with the US Securities and Exchange Commission (SEC) For all other entities, it becomes effective in fiscal years beginning after December 15, 2019, and interim periods in fiscal years beginning after December 15, 2020. Early adoption is permitted at any time for all entities

Undertaking a proactive implementation program now will not only improve company-wide lease management capabilities of all asset classes. It will also establish a solid foundation of process discipline, lease accounting and auditable lease assets to prepare you for compliance with the changes to lease accounting standards coming in 2019. This eBook mainly covers:

  • Determining the Lease Term, Considering Extension, Renewal, and Early Termination Clauses

  • Evergreen Leases

  • Estimation strategies and much more

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