Accountant’s Angle

Join our podcast as our experts answer your most burning questions regarding accounting topics and upcoming changes

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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

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

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

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

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

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

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.

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Episode 11: Lease Impairments & How to Calculate Them

DECEMBER 2, 2021 4:26 mins

Abdi talks through how to calculate lease impairments.

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Episode 10: Impairments and ASC 842 – Year-end Considerations

November 18, 2021 4:19 mins

Abdi reviews the steps for impairment analysis on ROU assets and discusses impairment indicators.

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Episode 9: GASB 87 Lease Terms – Are My Leases in Scope?

November 4, 2021 7:09 mins

Jason talks through commonly asked lease scenarios and answers if your leases are in scope under GASB 87.

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Episode 8: FASB to Grant New Interest Rate Options to Private Companies

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.

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Episode 7: A Quick Guide to GASB 87

October 7, 2021 8:44 mins

In this episode, Abdi explains GASB 87 and when it is effective.

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Episode 6: Diving in – The Risk-Free Rate Practical Expedient

September 23, 2021 6:02 mins

Jason dives into how private entities can elect the risk-free discount rate.

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Episode 5: What’s Next? Steps 4-6 in Your ASC 842 Transition

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.

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Episode 4: Steps 1-3 in Your ASC 842 Transition

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. 

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Episode 3: Interest Rates Available under ASC 842

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. 

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Episode 2: GASB 96: Your Newest Accounting Challenge

August 12, 2021 3:41 mins

This week Rachel will explain what GASB 96 is and when it’s effective. 

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Episode 1: The “Package” of Practical Expedients – How to Apply

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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