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The Proposed Lease Accounting Standards

Given the potential complexities, early planning and implementation are critical


The proposed lease accounting changes are expected to impact a lessee’s balance sheet and its tenant strategy and execution – and there is a lot of work to be done before the standard’s anticipated January 1, 2016 effective date, especially for those companies with many leases.

Read the Wharton Real Estate Review article by Josh Leonard and Bob O’Brien to learn more about standards-driven lessee accounting changes and associated operational changes.

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