Published: 18 February 2019
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.
2-Pronged Completeness Approach for Transition
Solution 1: Using Materiality to Scope Embedded Lease Population
Solution 2: Surveys to Target Embedded Lease Hot Spots
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