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.
Exposure Draft
Released by the IASB/FASB on Aug. 17, 2010, open for comment until Dec. 15, 2010.
- Overview
- Complete Exposure Draft
- Snapshot Summary
- Submit a Comment Letter
- View previous comment letters
Analysis and Research
- What You Need to Know About the Lease Accounting Exposure Draft
- Impact Analysis: How Will the Proposed Lease Accounting Rules Affect Your Business?
- ELFA Takes a Leadership Role on Proposed Lease Accounting Rules Changes
- Equipment Finance After FASB Changes (Coming in October)
This research paper from the Equipment Leasing & Finance Foundation will help lessors formulate contingency plans to address the changing lessee behavior and adapt to the new rules. - Jones Lang SaSalle Analysis: How Will Changes in Lease Accounting Affect You? (September 2010)
- KPMG Analysis: Proposed Changes to Lease Accounting (August 2010)
- Ernst & Young Analysis:
- Proposed leases guidance exposed (August 2010)
- Changes proposed for lease accounting (August 2010)
- Leases: FASB-IASB Joint Project (July 2010)
Upcoming Events
Get the Latest on Proposed Lease Accounting Changes:- Lease and Finance Accountants Conference (Sept. 13-15, 2010)
- Independent Roundtable (Sept. 15, 2010)
- Captives Best Practices Roundtable (Sept. 22, 2010)
- Web Seminar: Changes in Lease Accounting: Analysis and Impact on Captives (Sept. 29, 2010)
- Annual Convention (Oct. 24-26, 2010)
Press Statements
- ELFA Statement on FASB/IASB Exposure Draft on Lease Accounting (Aug. 18, 2010)
- ELFA Comments on FASB/IASB Agenda Papers on Revision of Lease Accounting Standard (Feb. 12, 2010)
- ELFA Comments on FASB/IASB Preliminary Views on Revision of Lease Accounting Standard (July 20, 2009)
- ELFA Statement on FASB/IASB Discussion Paper (March 19, 2009)
ELT Articles
- New Disclosures Are Coming Our Way (2010 July/August)
- Accounting for Lease and Loan Impairments (2010 March/April)
Questions?
- ELFA Members: Contact Ralph Petta, ELFA Chief Operating Officer, at rpetta@elfaonline.org.
- Reporters: Contact Amy Vogt, ELFA Vice President for Communications and Marketing, at avogt@elfaonline.org.
