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In this tutorial, Sarah Cage and co-host Adam Olson are joined by lease accounting specialist Ty Cotter from Embark. They discuss ASC 842 and its implications for private companies required to adopt new leasing guidance in 2022. The conversation focuses on the identification of embedded leases, a critical topic for companies adapting to these regulations. Ty, with his experience in implementing ASC 842, is set to provide insights that will be valuable for both those new to the guidance and those needing a refresher. Adam emphasizes the importance of defining what constitutes a lease under U.S. GAAP to lay the groundwork for the discussion on embedded leases.
