Lease accounting compliance: An opportunity at work (Corporate Real Estate Journal V6 No.3)

Lease accounting compliance: An opportunity at work (Corporate Real Estate Journal V6 No.3)


February 2018

The paper discusses the changes that the new IFRS and FASB lease accounting standards will impose on real estate lease practices. Their implications encompass more than merely reporting: it may well impact decision-making procedures as well as lease administration processes themselves. Consequence of this is that toolsets used for lease administration will have to be (re)assessed in light of the new requirements imposed. Next to discussing work packages involved, the authors identify value-adding potentials that projects for lease accounting compliance can provide for real estate professionals.

Keywords: FASB, IFRS, lease accounting, compliance, liability, balance sheet


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