Real Estate Lease Accounting & Administration

for ASC 842 & IFRS 16

Understanding the Hidden Complexities – Policy Elections, Practical Expedients, and System Considerations


Presentation Topics

Technical Accounting

This covers complex topics including:

  • Asset retirement obligations
  • Lease and non-lease components
  • Reassessments, modifications, & remeasurements
  • Variable rents

System Requirements

A lease accounting system should track:

  • Asset-level detail
  • Standalone observable prices
  • Business context for payment change
  • Changes to end-of-term plans

Featured Speakers

Mark Koppersmith

Mark Koppersmith

Finance & Lease Accounting Expert & Vice President

Mark is recognized for his expertise in the new lease accounting standards, ASC 842 and IFRS 16. He has over 30 years of experience in finance and accounting, primarily at various telecommunications firms where he managed extensive corporate real estate portfolios. Mark has held the position of Vice President at Razorsight Communications, XO Communications, and eSpire Communications.

Scott Silver

Real Estate Leasing Expert & Solution Consultant

Having run his own lease audit consulting firm for 15 years, Scott is nationally recognized for his expertise in conducting real estate lease audits on behalf of office, retail, and industrial tenants. Scott has over 30 years of experience with real estate programs at companies like CBRE, Deloitte, and JLL, where he held portfolio management, lease consulting, and property controller roles.