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The new leasing accounting standard (ASC 842) and how it may affect your valuation

Kevin Janke
4 min read


Kevin Janke
CPA, ABV, Valuation, Forensic and Litigation Services Partner






January 1, 2019

Calendar year public companies must adopt ASC 842

Public companies include:

  • Public business entities
  • Not-for-profit entities that issue or are conduit bond obligors for securities traded, listed, or quoted on an exchange or an over-the-counter market
  • Employee benefit plans that provide, file, or furnish financial statements to the SEC


January 1, 2020

Private companies have one additional year to adopt

  • Early adoption is permitted


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