New Special Report!
An Overview of the Revised Proposed Accounting Model for Leases
On May 16, 2013, the FASB issued Proposed Accounting Standards Update (proposed ASU) No. 2013-270: Leases (Topic 842), a revision of the 2010 Proposed FASB Accounting Standards Update, Leases (Topic 840). This proposed ASU is attempting to address the main criticisms of the current reporting model that does not require lessees to recognize assets and liabilities arising from operating leases. If the proposed ASU is adopted, it will introduce significant changes to the way both lessors and lessees account for and report leases.
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