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.
Contents:
- Revision of FAS 13
- Current & Emerging Issues at the FASB
2006 ELFA Accounting Conference Presentation - Leveraged Lease Accounting - FSP FAS 13-a
March 2005 Meeting Handout - FASB Consolidation of SPE Project (FIN 46)
- FASB Guarantor Project (FIN 45)
Revision of FAS 13
- Project Status April 2008
- Joint Communique to IASB-FASB
March 2007 - FASB Project Update
September 2006 -
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
Current & Emerging Issues at the FASB
Audio and Powerpoint from the "Current & Emerging Issues at the FASB" presentation by Ed Trott of the FASB and panel of Big Four representatives at the 2006 ELFA Lease Accountants Conference. The session addressed recent and proposed accounting and financial reporting developments, including the proposed revision of FAS 13 by the FASB and IASB.
Go to the Current & Emerging Issues at the FASB presentation page.
FASB Consolidation of SPE Project (FIN 46)
- FIN 46
FASB Document, January 2003 - Summary Overview of FIN 46
2003
FASB Guarantor Project (FIN 45)
-
Summary Overview of Guarantor Standard
December 2002