ASC 842 Lease Accounting: The Complete Guide for Controllers (With Excel Examples)
Everything a controller needs to run ASC 842 in Excel — what counts as a lease, the five classification tests, the discount rate election, initial and subsequent measurement with one worked example, the journal entries, modifications, the disclosures, and where ASC 842 splits from IFRS 16. With links to the deep-dive guides and a workbook that ties to $0.