After a one-year deferral, ASC 842 goes into effect for private companies at the end of this year. The new accounting standard published by the Financial Accounting Standards Board (FASB) requires companies to track and disclose all leased assets – including commercial real estate leases. To help Dunkin’ franchisees prepare, experts from Leasecake and the accounting firm Hollywell Partners will explain what ASC 842 is, how it affects multi-unit operators, and how to prepare.