ASC 842 Year-End Wrap Up: 2025 Lessons, Hot Topics and 2026 Insights
The ASC 842 Year-End Wrap Up session on December 16, 2025, offers accounting professionals a comprehensive review of key lease accounting lessons from 2025—including lease changes, discount rate decisions, related-party disclosures, and classification trends—while providing practical guidance and an action plan to improve lease management and prepare for 2026, awarding 1.0 CPE credit upon participation.
ASC 842 Year-End Wrap Up: Key Lessons and 2026 Priorities
December 16, 2025
As 2025 wraps up, accounting teams are still navigating lease changes, common-control questions, discount rate decisions, and shifting operations under ASC 842. This session highlights the biggest lessons learned this year and the questions customers asked most. We’ll cover trends in post-implementation classification, rate selection, and disclosure requirements, plus what teams should focus on heading into 2026. Ideal for anyone preparing, reviewing, or auditing ASC 842 financials.
Learning Objectives:
- Understand the key lease changes and how to account for each type.
- Leave with an action plan for improving internal communication for faster lease management decision making.
- Recognize disclosure requirements for related-party leases.
- Understand how discount rates affect calculations and when rates should be updated.
CPE Information:
- Participants will earn 1.0 CPE Credit
- FOS: Accounting
- 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.