Accountant’s Angle
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NEW SERIES
ASC 842 Transition Steps
Follow along as accounting experts take you through your transition journey from start to finish with this new eight-part podcast series.
ASC 842 SERIES – EPISODE 5
Incremental Borrowing Rate & Risk-Free Rate
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APR 15, 2022 | ![]() |
8:31 mins |
Learn the pros and cons of the different discount rate options available and how they impact your lease liability.
ASC 842 SERIES – EPISODE 4
Demystifying the ROU Asset & Lease Liability
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Mar 24, 2022 | ![]() |
9:06 mins |
Learn the basics of ROU asset and lease liability calculations as we review payments, prepaid and deferred rent, and other necessary adjustments.
ASC 842 SERIES – EPISODE 3
Accounting Assumptions & Elections
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Mar 4, 2022 | ![]() |
10:18 mins |
Learn more about the package of practical expedients and understand if it makes sense for your organization to apply them.
ASC 842 SERIES – EPISODE 2
Finding Leases You Didn’t Know About
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FEB 24, 2022 | ![]() |
13:27 mins |
Emily and Sarah discuss best practices around cross-department collaboration and getting your hands on all of your lease data.
ASC 842 SERIES – EPISODE 1
Identifying Your Lease Portfolio
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FEB 24, 2022 | ![]() |
10:12 mins |
Our experts talk through the very first and most critical step in your transition, as well as how to identify embedded leases.
Listen to Other Episodes
Episode 12: To the ASC 842 Finish Line and Beyond
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JANUARY 13, 2021 | ![]() |
12:10 mins |
Kiley and Shannon talk through the key findings from our latest report on the private company transition to ASC 842 including COVID-19 impact and staffing challenges.
Episode 11: Lease Impairments & How to Calculate Them
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DECEMBER 2, 2021 | ![]() |
4:26 mins |
Abdi talks through how to calculate lease impairments.
Episode 10: Impairments and ASC 842 – Year-end Considerations
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November 18, 2021 | ![]() |
4:19 mins |
Abdi reviews the steps for impairment analysis on ROU assets and discusses impairment indicators.
Episode 9: GASB 87 Lease Terms – Are My Leases in Scope?
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November 4, 2021 | ![]() |
7:09 mins |
Jason talks through commonly asked lease scenarios and answers if your leases are in scope under GASB 87.
Episode 8: FASB to Grant New Interest Rate Options to Private Companies
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October 21, 2021 | ![]() |
7:37 mins |
In this episode, Kiley updates us on FASB’s new guidance on interest rates and when this amendment goes into effect.
Episode 7: A Quick Guide to GASB 87
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October 7, 2021 | ![]() |
8:44 mins |
In this episode, Abdi explains GASB 87 and when it is effective.
Episode 6: Diving in – The Risk-Free Rate Practical Expedient
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September 23, 2021 | ![]() |
6:02 mins |
Jason dives into how private entities can elect the risk-free discount rate.
Episode 5: What’s Next? Steps 4-6 in Your ASC 842 Transition
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September 9, 2021 | ![]() |
4:54 mins |
Amanda walks through the next steps in your transition journey and discusses the most important things to consider in a lease accounting software solution.
Episode 4: Steps 1-3 in Your ASC 842 Transition
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August 27, 2021 | ![]() |
6:00 mins |
As Amanda goes through our ASC 842 transition checklist, she answers how someone can create a complete inventory of leases and how many/what type of leases might warrant software.
Episode 3: Interest Rates Available under ASC 842
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August 19, 2021 | ![]() |
5:45 mins |
Hear Rachel explain the key differences between using the implicit rate, the IBR, and the RFR under ASC 842.
Episode 2: GASB 96: Your Newest Accounting Challenge
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August 12, 2021 | ![]() |
3:41 mins |
This week Rachel will explain what GASB 96 is and when it’s effective.
Episode 1: The “Package” of Practical Expedients – How to Apply
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August 5, 2021 | ![]() |
5:19 mins |
Jason talks through the different types of practical expedients offered and how these can benefit an organization’s implementation efforts.

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