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Tag Archives: FASB
Update on Proposed Lease Accounting Changes – Heeding Industry Comments
Responding to the comments from the corporate real estate industry, several weeks ago the joint accounting boards (FASB and IASB) softened their position on some controversial points in their August 2010 draft lease accounting proposal. Two major criticisms of the … Continue reading
Filed under: Pre-lease Issues, Uncategorized
Tagged FASB, finance lease, IASB, Lease Accounting, other-than-finance lease, significant economic incentive
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Proposed Lease Accounting Changes: What It Means To Tenants
Responding to the need for greater transparency in financial markets in the post-Enron era, a new accounting standard is being presented requiring tenants (both public and private companies) to recognize the current and future value of all leases on their … Continue reading
Filed under: Lease Audit, Pre-lease Issues
Tagged Capital Lease, Exposure Draft, FASB, FASB Statement 13, IASB, Lease Accounting, Lease Accounting Change, Operating Lease
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