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As we focus on matters to help you wrap-up the year, don’t miss the latest episode on lease disclosures.
As calendar year public companies get ready for their first year end lease reporting cycle, listen as Heather Horn, Suzanne Stephani and Marc Jerusalem answer some common questions. Topics include:
1:35 - Disclosures. The new guidance requires more disclosure, enabling financial statement users to better understand the cash flows arising from leases. So did that happen? Suzanne kicks off with what we are hearing from users and regulators.
10:48 - Balance sheet. A common question relates to the current vs noncurrent presentation of the lease liability. Marc fills us in on what companies should be thinking about.
13:23 - Income statement. You were able to sublease your space, but how do you present sublease income? We address common questions
16:08 - Statement of cash flows. Are you clear how lease payments and changes in the lease liabilities and right of use assets should be presented in the statement of cash flows?
19:07 - Interim disclosures. Last year your first quarter likely had the full annual disclosures for leases. How much can you take out now that it’s just the interim requirements? Marc explains.

About our guests
Suzanne Stephani is a director in PwC’s National office with more than 20 years of experience assisting companies in resolving complex accounting issues. Suzanne specializes in the accounting for debt, preferred stock, leases and cash flows.
Marc Jerusalem is a director in PwC’s National office specializing in leasing. As a global leasing specialist, Marc consults with clients on complex lease accounting issues and is a contributor to many related PwC National Office publications.
About our host
Heather Horn is PwC's National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.
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