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CPA staff accountants building a review-ready ASC 842 lease accounting file by tracing contracts through embedded lease identification, lease term, discount rate, classification, right-of-use assets, liabilities, journal entries, modifications, reconciliation, and disclosure
26 Aug

Lease Accounting Training for Staff Accountants: Build ASC 842 Competence From Contract to Reconciliation

Accounting Workforce Development

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: August 26, 2026  |  41-minute read TL;DR — The Short Answer Lease accounting training should teach staff to prove why an arrangement is a lease, why the lease term and discount rate are supportable, and why the

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