ELFA - Equipment Leasing and Finance Association - Equipping Business for Success


Lease and Loan Modifications and Restructurings in the COVID-19 Environment

In this difficult business environment, many lessors and lenders are receiving requests from their customers for some form of rent accommodation.  This web seminar focuses on the basic accounting model for lease and loan modifications, recent actions by the Financial Accounting Standards Board (FASB) and federal regulators in the US and the International Accounting Standards Board (IASB) in London to address the COVID-19 impacts on leases and how these models work with the more common forms of lease modifications.

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FASB Leases QA

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