ASC 842: Lease Incentives
In this webinar, our lease accounting experts discuss lease incentives and their effect on consideration in a contract under ASC 842. Viewers will also get an in-depth look at step-by-step examples of accounting for lease incentives paid at commencement and payable at commencement.
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Rent Expense Explained and an Example of Straight-Line Rent under US GAAP
1. What is rent expense? 2. How has accounting for rent payments changed under ASC 842? 3. How is rent expense measured? Other considerations in rent expense measurement 4. Differences in timing of cash flows in rent payments Prepaid rent Deferred rent Accrued rent 5....
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