6 Important facts about the accounting standard ASC 842


The new ASC 842 standard for lease accounting fundamentally changes how companies recognize operating leases. Have you already familiarized yourself with the changes and new regulations of this new lease accounting standard? LucaNet North America and Mueller will take you on a journey covering the general changes as well as the 6 most significant topics:

  • Effects on financial statements and key ratios
  • Effects on companies’ processes
  • New lease classification criteria
  • Initial measurement of lease liability and right-of-use-asset
  • Remeasurement vs. modification
  • Presentation and disclosure requirements


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James Hare
James Hare III
Manager, Mueller & Co., LLP
christian kilschautzky
Christian Kilschautzky
Manager Consulting, LucaNet AG