Review data and details from our recent survey, The COVID-19 Lease Impact Report: How Companies are Navigating Lease Accounting's New Normal. Review the accounting options for leases impacted by COVID-19, including a detailed explanation of the rent concession relief provisions offered by the FASB, lease accounting treatment for modifications not qualifying for these relief provisions, as well as impairment and termination accounting. We will also examine the impacts of accounting for COVID-19 on the real estate industry.