Accounting Home
A collection of documents covering changes in lease accounting and financial reporting, their impact on the leasing and finance industry, and ELFA policy statements.
ELFA State Tax Manual
This easily navigated reference guide, designed to aid leasing companies in tax compliance and planning, provides a comprehensive state-by-state analysis of sales and property taxes.
Revision of FAS 13
- An Analysis Of The Impact On Lessees Of The New Approach To Lease Accounting (February 2010)
- ELFA Comment Letter - February 11, 2010
- ELFA Comment Letter on Discussion Paper July 17, 2009
- IASB/FASB Discussion Paper
- IASB Member Warren McGregor Remarks at May 22 Industry Conference in London
- PwC Analysis: the Leasing Project
- KPMG Analysis
- ELFA Statement on FASB/IASB Discussion Paper
- Lease Calculator: Impact of Proposed Rules on Financial Statements
- Download IASB/FASB Project Summary
- Lessee Comment Letter Guidance
- Project Status:
- Sector Impact: Position Papers
- 2010 March/April ELT Article: Accounting for Lease and Loan Impairments
- Joint Communique to IASB-FASB
March 2007 -
Lease Accounting: Separating Myth from Reality
2005 -
SEC Off-Balance Sheet Study
June 2005 -
Apples and Oranges: Letter to ELFA Members
February 2002 - Monson White Paper
November 2000 - ELFA Comments Letter to UK Accounting Standards Board (ASB)
Re: Proposed Elimination of Off-Balance Sheet Accounting
April 2000
Questions and Answers - Letter to FASB - New Approach
July 2000 - Financial Statement Analysis of Proposed Elimination of Off-Balance Sheet Accounting
January 2000 PwC Study - New Approach Paper
1999 - Barents Report - Asset/Liability Accounting
October 1998 Preliminary Investigation of Potential Impacts of Changing to an Asset/Liability Framework in Accounting for Leases
