Player FM 앱으로 오프라인으로 전환하세요!
Identifying embedded leases in your contracts
Manage episode 414134179 series 2800554
Text us your thoughts on this episode
The final episode in our lease accounting miniseries focuses on embedded leases. Although it may not be explicitly stated, your contract may contain a lease that needs to be accounted for. We cover some of the key considerations and common difficulties.
In this episode, we discuss:
- 1:35 - Embedded leases, including examples
- 7:43 - The model used to identify an embedded lease
- 08:56 - Identified asset considerations
- 16:52 - Control considerations
- 30:18 - Identification of lease versus non-lease components and allocation of consideration
For more information on these topics, read chapter 2 of our Leases guide. Also, check out other episodes in our miniseries covering Lease classification, "Day 2" lease accounting, and lessee accounting for real estate leases. Additionally, follow this podcast on your favorite podcast app for more episodes.
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.
챕터
1. Embedded leases, including examples (00:01:35)
2. The model used to identify an embedded lease (00:07:43)
3. Identified asset considerations (00:08:56)
4. Control considerations (00:16:52)
5. Identification of lease versus non-lease components and allocation of consideration (00:30:18)
368 에피소드
Manage episode 414134179 series 2800554
Text us your thoughts on this episode
The final episode in our lease accounting miniseries focuses on embedded leases. Although it may not be explicitly stated, your contract may contain a lease that needs to be accounted for. We cover some of the key considerations and common difficulties.
In this episode, we discuss:
- 1:35 - Embedded leases, including examples
- 7:43 - The model used to identify an embedded lease
- 08:56 - Identified asset considerations
- 16:52 - Control considerations
- 30:18 - Identification of lease versus non-lease components and allocation of consideration
For more information on these topics, read chapter 2 of our Leases guide. Also, check out other episodes in our miniseries covering Lease classification, "Day 2" lease accounting, and lessee accounting for real estate leases. Additionally, follow this podcast on your favorite podcast app for more episodes.
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.
챕터
1. Embedded leases, including examples (00:01:35)
2. The model used to identify an embedded lease (00:07:43)
3. Identified asset considerations (00:08:56)
4. Control considerations (00:16:52)
5. Identification of lease versus non-lease components and allocation of consideration (00:30:18)
368 에피소드
모든 에피소드
×플레이어 FM에 오신것을 환영합니다!
플레이어 FM은 웹에서 고품질 팟캐스트를 검색하여 지금 바로 즐길 수 있도록 합니다. 최고의 팟캐스트 앱이며 Android, iPhone 및 웹에서도 작동합니다. 장치 간 구독 동기화를 위해 가입하세요.