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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

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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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