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Lease accounting reset - Modifications and terminations
33:05
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2025/6/24
PwC's accounting podcast
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How do you determine if a lease modification should be treated as a new lease or a remeasurement of the existing lease?
What are the key accounting steps in a lease modification and remeasurement?
How do you differentiate a lease termination from a modification?
Example of a lease modification for downsizing leased space
What are the considerations for modifications to combined versus separate lease contracts?
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