New rules, new strategies: How the changes to lease accounting rules impact leasing decisions

Michael Billing

Corporate Real Estate Journal, 2018, vol. 7, issue 4, 304-318

Abstract: One of the biggest questions on the minds of corporate real estate (CRE) executives is: will leasing strategies need to change? The answer is ‘maybe’. Deciding on the right move will not be quick or easy, and the work must begin now. This paper will primarily examine leasing activity under new US GAAP rules, ASC 842.

Keywords: accounting; leasing strategy; FASB; IFRS 16; ASC 842; US GAAP; IASB; lease; balance sheet; impairment; operating lease; finance lease; nonlease cost (search for similar items in EconPapers)
JEL-codes: R3 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:aza:crej00:y:2018:v:7:i:4:p:304-318

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