We continue our miniseries on lease accounting. In this episode, we discuss “day 2” lease accounting, focusing on lease remeasurements, subleasing, and lease impairments.
In this episode, you’ll hear a discussion of:
For more information on modifications and remeasurements of leases, read chapter 5 of our Leases guide. For more on leases, check out the first episode in our miniseries; it covers lease classification. Additionally, follow this podcast on your favorite podcast app for more episodes.
Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows, as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.
Marc Jerusalem is a PwC National Office managing director specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
Assessing contingencies today
Special episode: Q1 2023 economic and geopolitical update
Debt restructuring in an uncertain economic environment
Special episode: Reinventing your business during uncertainty
The quarter close - first quarter 2023
Debt classification in an uncertain economic environment
Talking ESG: PwC’s perspectives on enhancing the GHG Protocol
Supplier finance: New disclosures aim to enhance transparency
Talking ESG: How companies are preparing for mandatory reporting
Lease accounting in today’s uncertain economic environment
Human capital: Unlocking the value of human capital through deals
Talking ESG: Connecting the dots in the Inflation Reduction Act
Human capital: Communicating value through ESG reporting
Talking ESG: Building trust in climate commitments
Human capital: Your largest asset may not be on balance sheet
Talking ESG: How the TCFD is shaping today’s reporting landscape
Human capital: The impact of recent trends on your investment
2023 Deals outlook
Special episode: Building business resilience in uncertain times
Audio: Today's SEC climate disclosures - how do you measure up?
Create your
podcast in
minutes
It is Free
Pharmacy Podcast Network
Børsen Morgenbriefing
Sarah Westall - Business Game Changers
Wall Street Breakfast
The Economics Show with Soumaya Keynes