Gartner Research

Identifying New Leases After ASC 842 Adoption

Published: 14 April 2019

ID: G00707948

Analyst(s): Finance Research Team


After adopting ASC 842, companies must continue to identify new leases on the balance sheet. This research will help you learn the processes corporate controllers use to continually identify new leases.

Table Of Contents

Leveraging Existing Lease Frameworks to Identify New Leases

Supplementing Internal Attestation Processes to Include Leases

Surveys and SOX Attestation

Contract Review and Approval Policies

Using Technology and Systems to Create a Central Lease Repository


Recommended by the Authors

About This Research


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