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Lease Accounting

The fine print of ASC 842: Discount rates, purchase options and other judgement calls

January 27, 2026

ASC 842 compliance requires accounting professionals to make judgment calls that directly affect lease measurement, documentation, and audit outcomes. This session examines key areas requiring professional judgment under ASC 842, including the selection of discount rates, evaluation of purchase options, and identification of changes that trigger reassessment. Attendees will review practical examples and learn approaches for applying consistent, supportable judgments during periods of increased workload.

Learning Objectives

After attending this session, participants will be able to:

  • Identify key judgment areas under ASC 842 that affect lease measurement and ongoing compliance
  • Evaluate approaches for determining appropriate discount rates and assessing purchase options
  • Distinguish lease changes that require reassessment from those that do not
  • Apply consistent, supportable judgment in ASC 842 workflows to reduce audit risk

Webinar Registration

CPE Information:

Participants will earn 1.0 CPE Credit 
FOS: Auditing

In order to be awarded the full credits, you must respond to three out of the four polling questions asked during the program. 

Program Details

  • Program Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None required
  • Field of Study: Auditing
  • Instructional Method: Group Internet-Based
  • CPE Credit: 1.0
  • Who Should Attend: CPAs, accounting professionals, financial analysts, and advisors responsible for lease accounting or client advisory services.
  • Refunds and Cancellations: No fee to attend

For more information regarding refund, concerns, and/or program cancellation policies please contact our offices at 414-626-6685. 

Crunchafi is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. 

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