Leases overview Implementation <br><br>Get a bird’s-eye view of FASB ASC 842, Leases, and learn how a lease contract is identified, recognized, initially measured, subsequently measured, presented in the financial statements, and disclosed in the notes to the financial statements. <br> <br>Also gain a high-level view of lease modifications, sale and leaseback transactions, and tips on implementing FASB ASC 842. <br>