operating lease

Accounting for Capital Leases (Lessee’s Perspective)

The economy seems to be getting a bit better for a lot of companies out there and, hopefully, your company is one of them.  Perhaps you have decided it is time to get some new equipment and consider leasing the … read more

Proposed Lease Accounting Rules May Require a Change in How You Do Business

The Financial Accounting Standards Board (FASB) has proposed significant changes to accounting for leases.   If your business uses leases to finance long term assets, you should be familiar with these proposed changes.  The off-balance sheet financing currently available under the … read more

Future for Lease Accounting Still Uncertain

For several years the FASB (Financial Accounting Standards Board) and the IASB (International Accounting Standards Board) have been working on converging their standards.  One of their more prominent projects has been lease accounting. Since FAS 13 was issued in 1976, … read more

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