Suzanne Stephani
Director in PwC’s National Office specializing in the statement of cash flows, as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.
Best podcasts with Suzanne Stephani
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Apr 9, 2024 • 36min
Leases: Brushing up on “day 2” accounting
Joined by Suzanne Stephani, a director specializing in cash flows and leasing guidance, and Mark Druslom, a managing director focused on complex lease accounting, the discussion navigates the intricate world of 'day 2' lease accounting. They delve into key topics such as remeasurement events and the significance of lease modifications. Additionally, they clarify subleasing implications and explore right-of-use asset impairments. Their expert insights into managing these complexities ensure that listeners grasp the nuances essential for accurate financial reporting.
Jul 1, 2025 • 36min
Lease accounting reset – Variable rents
Join Marc Jerusalem, a leasing expert at PwC, and Suzanne Stephani, a director specializing in cash flows and leasing guidance, as they dissect the nuances of variable lease payments. They delve into the differences between fixed and variable payments, touching on how usage-based and index-based payments influence lease classification. The duo also explores tenant improvement allowances, the impact of CPI on leases, and the complexities of lease remeasurement, offering valuable insights for navigating accounting practices under ASC 842.
