Compliance Week said, according to an IASB staff report, that credit analysts have told the FASB and IASB that they generally support putting leases on the balance sheet, but equity analysts had some reservations.

According to Compliance Week, the IASB report says credit analysts generally agreed that leases create assets and liabilities that should be recognized on the balance sheet much the way a debt-like or interest-bearing obligation would be recognized.

Compliance Week noted that equity analysts, however, told FASB and IASB they are concerned about changes to financial reporting that could disrupt trend information and overturn the models they use, which they’ve grown to trust.

To read the Compliance Week article click here.