New lease accounting rules and their impact on valuation | FVS webcast archive

With the publication of Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), FASB made significant changes to how leases are recognized on a company’s financial statements – most notably is the change that requires operating leases to be presented as a ‘right of use’ asset and a lease liability. This webcast highlights the impact of this change on estimating business enterprise values (BEV), weighted average cost of capital and the impact of this change on impairment testing. Watch and