Lease Modifications, Terminations, and Reassessments under ASC 842
Thursday
January 15, 2026		 1:00 P.M. EST
Level
Basic		 Subject
Accounting		 Cost
Free		 CPE Credits
1.00 hour

Learning Objectives

  • Understand the importance and advantage of ongoing lease and policy reviews.
  • Summarize the steps, calculations, and journal entries to record various lease changes and transactions.
  • Learn how to timely recognize lease portfolio changes and rectify mistakes.

Meet the Speaker
### Rachel Reed
Lead Senior Technical Accounting Consultant

Rachel Reed is a Lead Senior Technical Accounting Consultant at FinQuery. Rachel’s experience includes working in the audit practice at Ernst & Young (EY), where she served clients across a wide variety of industries in both the public and private sectors. Rachel graduated from the University of Mississippi (Ole Miss) with both a Bachelor’s and Master’s degree in Accounting.

Course Description

Join Rachel Reed, FinQuery Lease Accounting expert, as she reviews the ongoing day 2 considerations for lease accounting post-transition to ASC 842.

During our presentation, we will explore the benefits of conducting regular lease reviews for your organization and examine how changes in the lease portfolio throughout the year can impact your business. Additionally, we will cover best practices for managing continuous lease remeasurements, including reassessments, modifications, terminations, and impairments, enhancing both clarity and effectiveness.

CPE Details

Details

Program Level: Basic

Prerequisites: None

Advanced Preparation: None

Delivery Method: Online

Recommended CPE Credit: 1.00 Hour

Field of Study: Accounting

Who Should Attend

This webinar is specifically designed for accounting and finance professionals who manage a medium-to-high volume of leases, providing them with essential insights and practical strategies. Additionally, accounting and consulting professionals who serve clients with significant lease portfolios will find this session highly beneficial, offering valuable expertise to enhance their advisory services.

Program Cancellation Policy

If a program is cancelled, FinQuery will notify registrants via the email address that they used to register for the program.