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Travel, Hospitality & Leisure Spotlight — Lease Accounting Model to Be Reexposed

Issue 1, September 2011


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This issue in the Industry Spotlight series focuses on the FASB's and IASB's tentative decisions related to their proposed lease accounting model and the implications for tourism, hospitality & leisure companies.

Read more in the file attached below or visit the Industry Spotlight Archive for additional issues.

The Industry Spotlight series and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.

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