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: lease accounting

FASB, IASB To Reexpose Leasing Proposal
News and Reviews: April 2011
Members Speak Out: December 09
Potential changes in lease accounting are likely to have huge consequences for the balance sheets of most companies and nonprofits. Operating leases will become capital leases, resulting in the shift of trillions of dollars onto balance sheets. With all leases for commercial real estate space being capitalized in this way, the assets and debt of many companies will increase dramatically.
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