Gartner Research

Impact of ASC 842 Adoption on Lease Population Completeness

Published: 18 February 2019

ID: G00706517

Analyst(s): Finance Research Team


Due to new accounting standards for lease accounting under ASC 842, companies must include difficult-to-identify embedded leases on their balance sheet. Learn the tactics corporate controllers use to obtain lease population completeness and uncover embedded leases in their contracts.

Table Of Contents


2-Pronged Completeness Approach for Transition

Solution 1: Using Materiality to Scope Embedded Lease Population

Solution 2: Surveys to Target Embedded Lease Hot Spots


About This Research


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