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Ben, a CPA at LeaseQuery, discusses a free tool for transitioning lease portfolios from old to new standards (ASC 840 to ASC 842, IAS 17 to IFRS 16, legacy GASB to GASB 87). The tool, a present value calculator, is important for transparency and comparability under the new standards. Previously, leases were simply recorded as cash payments and lease expenses, but the nature of operating lease agreements has changed. Ben demonstrates how to find and use the tool on their website.
