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Analysis and Research

KPMG:
- KPMG Defining Issues: FASB and IASB Take Divergent Paths on Key Aspects of Lease Accounting (March 2014)
- KPMG Issues In-Depth: Implications of the Revised FASB and IASB Exposure Drafts on Lease Accounting (June 2013)
- KPMG: Proposed Changes to Lease Accounting (August 2010)
PWC: 10 Minutes on Lease Accounting (June 2013), Dataline, "The Great Divide: The new leases landscape" (June 2013), and Supplement.
Thomson Reuters Checkpoint: An Overview of the Revised Proposed Accounting Model for Leases (June 2013)
Deloitte:
- Deloitte: Heads Up - It's the Lease We Can Do: Boards Issue Exposure Drafts on Leases (May 17, 2013)
- Deloitte: Leases - Lease accounting convergence brings a new view (September 2012)
- Deloitte: Heads Up - Path of Lease Resistance? Recap of Lease Redeliberation Results (Aug. 17, 2011)
- Deloitte: Heads Up - More Likely Than Not to Change? Boards Consider Feedback on Leases ED (Feb. 1, 2011)
- Deloitte: Gearing up for change - New lease accounting proposals
Accounting for Leases under the Forthcoming Exposure Draft: Will Businesses Welcome the Guidance? By Kevin M. Lightner, Bill Bosco, David G. DeBoskey and Sharon M. Lightner, from the January 2013 issue of the CPA Journal.
GrantThornton:
- Rethinking the right of use asset
- Technical topics in leasing: Are all leases created equal?
Leases project on the brink of re-exposure
What You Need to Know About the Lease Accounting Exposure Draft (October 2010)
Equipment Leasing & Finance Foundation: Changes to Lease Accounting: Rules, Reactions and Realities
Analysis of the Impact on Lessees of the New Approach to Lease Accounting
Ernst & Young:
- Accounting Boards Continue to Make Progress on Leases Project (April 24, 2014)
- A closer look at the new lease accounting proposal (May 23, 2013)
- Proposed leases guidance exposed (August 2010)
- Changes proposed for lease accounting (August 2010)
- Leases: FASB-IASB Joint Project (July 2010)
The Joint Leases Project - Change Is Coming (June 2010)
Financial Executives International: White Paper on Lessor Accounting
Institute of Management Accountants: Comment Letter (March 2010)
J.P. Morgan: Accounting Issues (October 2010)
Jones Lang LaSalle: How Will Changes in Lease Accounting Affect You? (September 2010)
Royal Bank of Scotland: Real Estate - Lease Accounting: Game Changer
Standard & Poor's
- Proposed Lease-Accounting Requirements Likely To Affect Our Analysis (November 2010)
- Credit FAQ: How Proposed Changes To IFRS and U.S. Lease Accounting Requirements Are Likely To Affect Standard & Poor's Credit Analysis (September 2010)
- Comments on the FASB/IASB Discussion Paper Regarding Lease Accounting (July 2009)

Additional Documentation

IASB Member Warren McGregor Remarks at May 22 Industry Conference in London
Joint Communique to IASB-FASB
March 2007
Lease Accounting: Separating Myth from Reality
2005
SEC Off-Balance Sheet Study
June 2005
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
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

Industry News

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