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Beyond the Balance Sheet: Assessing the Impact of the New Lease Accounting Standard
At many companies, real estate and asset leasing are a central component of financing strategies. Yet, the way in which leases are reported by public companies is currently under review, and proposed FASB and IASB changes are expected to go into effect in 2015, eliminating all operating leases from the income statement and moving them onto the balance sheet as a capital expense.
This informative white paper will help you get a jump on the game and help you to understand the impact of these changes and how best to prepare.
As a bonus, included is a report of a survey of 179 senior executives at top companies- all with annual revenues exceeding $1 billion- and their responses to how they are dealing with the changes.