Deep Dive: Accounting for Lease Modifications and Remeasurements Under ASC 842

May 28, 2025 | 1:00 pm CT

For those already familiar with the basics of lease accounting, this session goes beyond the surface to tackle the complexities of lease modifications, remeasurements, and reassessments. We’ll walk through detailed examples and edge cases, giving you the tools to properly account for changes in lease terms, payment structures, and classification under ASC 842.

Attendees will learn how to:

Break down remeasurement triggers: Understand when remeasurements are required and how to correctly apply them in various scenarios.

Apply complex lease change logic: Work through advanced examples involving partial terminations, extensions, and changes in lease payments.

 

Navigate classification impacts: Learn how modifications may affect lease classification and the downstream accounting implications.