May 19, 2026


Live Webcast


NASBA 1.5

FAE Briefing Room: Office Lease Accounting: Unpacking the Financial Statement Impact

May 19, 2026
Live Webcast
NASBA 1.5
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    Instructor

    Josh
    Berger

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    Instructor

    Marty
    Weinberg

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    Instructor

    Jason
    Borofsky

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Major Topics

By the end of this FAE Briefing Room session, participants will be able to:
  • Differentiate between base rent and effective rent and explain their respective impacts on financial statements.
  • Analyze tenant improvement allowances and determine how they are typically capitalized or amortized.
  • Evaluate operating expense escalations in comparison to CPI-based or fixed increases and their effect on lease accounting.
  • Assess the implications of free rent structures on cash flow and financial reporting.

CPE Credits Available

NASBA 1.5
1.5
Advisory Services (NYSED) (Advisory Services) - NASBA

Things to Know About This Course

Course Level

  • Basic

Provider

Foundation for Accounting Education

This event has ended.