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Save Standard Lease Form in Excel

Save Standard Lease Form in Excel

Aug 6th, 2022

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How to Save Standard Lease Form in Excel

4.7 out of 5

11 votes

This video tutorial explains how to calculate lease liability at initial recognition, applicable across various standards, including operating and finance leases under ASC 842. The core methodology involves present valuing future lease payments at the lease commencement date. Although the initial calculation process is consistent across standards, the accounting for the right of use asset varies, especially under different guidelines like IFRS 16. The tutorial will also touch upon modifications in accounting, such as decreases in scope, highlighting how these aspects diverge in practice.

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