Implementing Updated Lease Accounting in Health Care

Presented on:
May 21, 2019 10:00 AM PT
1 hour

Health care organizations need to make significant changes to stay current with new lease reporting requirements set out by Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) 2016-02, Leases. Organizations need to start preparing because the changes go into effect soon. For public companies, standards become effective for fiscal years beginning after December 15, 2018; for all other companies the standards effective for fiscal years beginning after December 15, 2019.

Our on-demand webcast covers key information, including the standards’ specific nuances and criteria for health care organizations. We discuss the following:

  • Changes to lease accounting standards
  • Recommended approaches for recording accuracy
  • Methods for reporting results to stakeholders


Joelle Pulver, Partner, Moss Adams

Joelle Pulver has been in public accounting since 2002. She is well-versed in health plans, integrated health systems, hospitals, senior living facilities, and other health care organizations. Joelle possesses a significant amount of experience in auditing and supervising audit engagements of health care entities in California and Oregon, and has audited health plans, IPA, and other types of risk-bearing organizations. Joelle’s health care audit experience includes district hospitals, rural and regionally integrated hospitals, critical access hospitals, rural and community-based primary care facilities, critical care outpatient care facilities, outpatient surgery centers, management service organizations, independent physician associations, large medical groups, Knox-Keene licensed organizations, senior living organizations, and supporting community foundations.

Charlie Shannon, Partner, Moss Adams

Charlie Shannon is a partner at Moss Adams. He has over 20 years of private and public accounting experience. He specializes in providing auditing, compliance, and consulting services to both public and privately held companies in the health care and financial services industry. Charlie’s experience includes mergers and acquisitions, initial public offerings, compliance with HUD, and FDICIA. He routinely consults with his clients on complex accounting matters, regulatory compliance, and enterprise risk management.

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