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AICPA Construction and Real Estate Conference 2020


COR2008 - Right-of-use (ROU) Asset Impairment Hot Topics – Accounting and Fair Value Considerations


Dec 7, 2020 2:00pm ‐ Dec 7, 2020 3:15pm

Description

This session will provide:

-An overview of the ROU asset impairment model.

-A deep dive into the complexities of evaluating ROU assets for impairment.

-A framework for determining whether and when ROU assets are abandoned for accounting purposes.

-A discussion of valuation challenges in the current, low-transaction environment.

-A discussion of actions that lessees are taking in the current environment to rationalize its lease portfolio (e.g., lease restructuring and termination, subleasing)

Learning Objectives:
  • Understand the ROU asset impairment model
  • Understand what constitutes abandonment of an ROU asset
  • Understand key fair value tenants and when to involve a specialist

Speaker(s):

Category: Concurrent Session (Online)

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