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Technically Speaking: Lessor Accounting, Tax Law Changes, and Accounting Standards Updates

“Technically Speaking” is a quarterly technical accounting webinar designed to highlight topics of interest to corporate accountants, auditors, and those serving in related accounting functions.

In our first webinar of 2022, professionals from KSM’s Technical Accounting Advisory Services Group discussed in detail lessor accounting under ASC Topic 842, Leases, recently issued Accounting Standards Updates (ASUs), and accounting for tax law changes under ASC Topic 740, Income Taxes.

Key topics included:

  • An overview of ASC Topic 842, Leases for Lessors
  • Best practices for implementing ASC Topic 842 for Lessors
  • An overview of accounting for tax law changes and select 2021 and 2022 tax law changes
  • Recently effective ASUs such as ASU No. 2017-12, Targeted Improvements to Accounting for Hedging Activities and ASU No. 2018-17, Targeted Improvements to Related Party Guidance for Variable Interest Entities
  • Recently issued ASUs such as ASU No. 2021-07 (Compensation—Stock Compensation (Topic 718)); ASU No. 2021-08 (Business Combinations (Topic 805)); ASU No. 2021-03 (Intangibles – Goodwill and Other (Topic 350)) and more


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