In August 2010, the Financial Accounting Standards Board (FASB) issued an Exposure Draft (ED) containing major revisions to accounting for leases, including real estate leases, from the current FAS 13. To comply with the proposed standards, lessees will be expected to fundamentally change how they account for real estate and equipment leasing transactions, providing more extensive financial statement disclosures than ever before. Standards-driven lessee accounting changes and associated operational issues are the focus of this article.
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