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Property Intellectual issue 43

Changes to lease accounting - did others share your view?


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Deloitte, Changes to lease accounting - did others share your view?The comments letters are in, the roundtables are over and the FASB and IASB (the "boards") have already held several board meetings to discuss comments received on the lease exposure draft (ED). The boards are reconsidering many of the most controversial aspects of the ED, including the treatments of contingent rentals and renewal options.

The 5 main topics that received the most discussion during the feedback process were the definition of a lease, expense recognition for lessees, lease terms and treatment of renewal options, variable lease payments (contingent rentals) and the lessor accounting model.

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