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Accounting for Leases: Round Two

Deloitte Dbriefs | Real Estate

Start Date and Time

June 12, 2013 2:00 PM

End date and time

June 12, 2013 3:00 PM

Time zone:

(GMT-05:00) Eastern Time (US & Canada)

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Host: Bob O'Brien, Partner - Deloitte & Touche LLP
1 Intermediate CPE Credit: Specialized Knowledge & Applications 

Responding to feedback received from constituents, the FASB and the IASB recently issued extensive changes in their second exposure drafts on lease accounting. How could the new rules impact both landlords and tenants? We'll discuss:

  • The accounting proposed for tenants, including a new income statement amortization model.
  • Landlord accounting and proposed retention of operating lease accounting for certain real estate lessors.
  • Potential concerns and how the industry can participate in the standards-setting process.
  • Planning for the necessary changes in landlord and tenant systems and processes.

Learn about the proposed changes to lease accounting and potential dramatic impacts on both owners and users.

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