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Insert Smart Field from the Accounting Contract

Insert Smart Field from the Accounting Contract

Aug 6th, 2022

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How to Insert Smart Field from the Accounting Contract

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In this video tutorial, Sarah Cage and co-host Adam Olson engage with lease accounting expert Ty Cotter to discuss embedded leases under the new ASC 842 guidance. As private companies prepare to adopt this leasing standard in 2022, the session aims to clarify key elements of lease identification. The discussion highlights the importance of understanding what constitutes a lease according to U.S. GAAP before diving deeply into embedded leases. The conversation is designed to assist companies in recognizing all relevant leases and serves as a valuable refresher for those who have already adopted the guidance. Adam begins by seeking to define a lease under U.S. GAAP for the audience.

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