Perspectives On Lease Accounting: What to Make of New Lease Accounting Rules

Perspectives On Lease Accounting: What to Make of New Lease Accounting Rules


September 2010

A long-anticipated draft of proposed lease accounting changes that will put all leases on balance sheet was released on August 16, 2010 by the U.S. Financial Accounting Standards Board (FASB) and its counterpart, the International Accounting Standards Board (IASB). By now, most corporate real estate executives are aware of the new paradigm for lease accounting and its impact on the balance sheet. The reality of the proposal is now shifting the focus to potential changes in leasing strategy and practices as well as meeting requirements for future administration of leases.

Keywords: Jones Lang LaSalle, Berman, Mumaw, lease accounting, impact, FASB, IASB, changes, accounting, sale-leasebacks, subleases, built-to-suit

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