Lease Modifications: ASC 842 & COVID-19 Impact Webinar
Overview
In the face of unprecedented and unpredictable financial strain, many companies are experiencing difficulties meeting their obligations under their existing lease arrangements. As a result, many lessees need to restructure their lease agreements with their lessors by agreeing to delay or lower lease payments, or by agreeing to a reduction in the right of use of the asset identified in the lease contract. This course will cover all of the accounting and reporting lease modifications in ASC 842, and how they are of vital importance during such unpredictable times.
Objective
CPAs and other financial professionals serving lessees and lessors will gain a greater understanding of the changes in lease modification accounting brought about by ASC 842, and will be better equipped to handle the evolving demands of restructuring lease contracts.
Emphasis
- COVID-19 impact
- Accounting for lease modifications by lessee and lessor with examples
- Accounting for ROU asset impairments
- When to reassess discount rates, lease classification and lease liability obligations
- Financial statement disclosures
View Dates
| Date | Time | Subscriptions | Register |
|---|---|---|---|
| Tue, Nov 3, 2026 Code WA383KCPR03026 | 10:00 AM – 11:30 AM PT | Register | |
| Thu, Nov 5, 2026 Code WA383KCPR01026 | 10:00 AM – 11:30 AM ET | Register | |
| Fri, Nov 13, 2026 Code WA383KCPR03126 | 2:00 PM – 3:30 PM PT | Register | |
| Tue, Nov 17, 2026 Code WA383KCPR02026 | 7:00 PM – 8:30 PM CT | Register | |
| Thu, Nov 26, 2026 Code WA383KCPR01126 | 10:00 AM – 11:30 AM ET | Register | |
| Wed, Dec 2, 2026 Code WA383LCPR03026 | 9:00 AM – 10:30 AM PT | Register | |
| Mon, Dec 7, 2026 Code WA383LCPR01026 | 10:00 AM – 11:30 AM ET | Register | |
| Tue, Dec 15, 2026 Code WA383LCPR02026 | 12:00 PM – 1:30 PM CT | Register | |
| Tue, Dec 22, 2026 Code WA383LCPR01126 | 9:00 AM – 10:30 AM ET | Register | |
| Tue, Dec 29, 2026 Code WA383LCPR03126 | 11:00 AM – 12:30 PM PT | Register | |
| Mon, Jan 4, 2027 Code WA383ACPR03027 | 8:30 AM – 10:00 AM PT | Register | |
| Mon, Jan 11, 2027 Code WA383ACPR01027 | 10:00 AM – 11:30 AM ET | Register | |
| Mon, Jan 18, 2027 Code WA383ACPR02027 | 10:00 AM – 11:30 AM CT | Register | |
| Fri, Jan 22, 2027 Code WA383ACPR03127 | 4:00 PM – 5:30 PM PT | Register | |
| Wed, Jan 27, 2027 Code WA383ACPR01127 | 2:00 PM – 3:30 PM ET | Register | |
| Mon, Feb 1, 2027 Code WA383BCPR01027 | 9:00 AM – 10:30 AM ET | Register | |
| Wed, Feb 3, 2027 Code WA383BCPR03027 | 10:00 AM – 11:30 AM PT | Register | |
| Mon, Feb 8, 2027 Code WA383BCPR03127 | 9:00 AM – 10:30 AM PT | Register | |
| Thu, Feb 18, 2027 Code WA383BCPR01127 | 11:00 AM – 12:30 PM ET | Register | |
| Mon, Feb 22, 2027 Code WA383BCPR02027 | 3:00 PM – 4:30 PM CT | Register |
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