Managing Lease Accounting and Portfolio Risks in Business Combinations

As organizations grow through acquisitions, lease portfolios often become a source of hidden complexity and financial reporting risk. Variations in lease classifications, accounting policies, data quality, and technology platforms can complicate purchase accounting, impair reporting consistency, and increase control challenges.

In this session, experts from CoStar Real Estate Manager will discuss how business combinations impact lease accounting and portfolio management. Learn how acquired leases are evaluated and measured at the acquisition date, how lease assets and liabilities may be affected, and how organizations can identify and resolve data inconsistencies across combined portfolios. 

The discussion will also address strategies for establishing standardized processes and controls that support compliance, operational efficiency, and reliable financial reporting.

This webinar is designed for finance executives and accounting leaders seeking greater confidence, visibility, and control throughout the acquisition and integration lifecycle.

Session Learning Objectives:

1. Explain how a business combination may affect lease classification and identify the circumstances that may require additional evaluation.
2. Evaluate acquisition-date considerations for acquired leases, including lease terms, remaining payments, purchase and renewal options, and discount rates. These are among the inputs reassessed when an acquired lease is measured as if it were new to the acquirer at the acquisition date.
3. Understand the measurement of acquired lease assets and liabilities, including right-of-use asset adjustments for favorable or unfavorable terms relative to the market. 
4. Identify and resolve inconsistencies in lease data so information is complete, accurate, and standardized across the combined portfolio.
5. Align accounting policies, responsibilities, systems, and workflows to improve lease administration, reporting, controls, and ongoing compliance.

This webinar is eligible for 1 CPE credit.

Financial Executives International (FEI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org.