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Lease Accounting Project

A collection of documents covering proposed changes in lease accounting and financial reporting, their impact on the leasing and finance industry, and ELFA policy statements.

   

Latest News

  • March 20, 2014 - At a joint FASB/IASB meeting March 18-19, the Boards remained at odds on key lessee issues. Read a brief summary of what was discussed.
  • Jan. 27, 2014 - On Jan. 23, the FASB and IASB held a joint non-decision making meeting to discuss the Leases Project. Its purpose was to identify a number of proposed options and staff recommendations to be considered at future decision-making meetings, the next of which will be scheduled sometime in March at the FASB offices in Norwalk, CT. Read a brief summary of what was discussed.

View archive of past updates

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2013 Exposure Draft and Comment Letters

The second Leases Project Exposure Draft was issued May 16, 2013. There was a 120-day comment period. More than 625 lessees and their financing partners and other stakeholders should submitted comment letters by the Sept. 13, 2013, deadline.

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Analysis and Research

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Events

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