CPEA 2021 Q4 A&A update and lease transitions deep dive
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CPEA 2021 Q4 A&A update and lease transitions deep dive

1 year ago · 2 hour 0 min watch

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Watch the archived version of our August 2021 CPEA webcast, which covers the following topics

A&A update

  • SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

  • ASU 2021-05, Lessors’ accounting for certain leases with variable payments

  • ASU 2021-07, Compensation—Stock Compensation (Topic 718) Determining the Current Price of an Underlying Share for Equity-Classified Share-Based Awards

Lease Transition under ASC 842

  • Overview of transition methods

  • Discussion of available practical expedients

  • Deep dive into effective date method for each type of lease transition

Download the Slide deck for the November 2021 webcast

File name: CPEA November 2021 slide deck

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