IASB Related Content

LeasePlan CFO Highlights Must-Know Changes to Lease Accounting Standards

LeasePlan USA’s CFO, Dave Dahm, stressed the importance of staying ahead of the changes made by the FASB and IASB, which can have significant impact on fleets. read more

Deloitte Poll: 2017 May Be the Year of Lease Accounting Implementation

More than one-half (54.7%) of respondents to a Deloitte poll expect their organizations to increase the amount of time and effort spent on implementing the new FASB and IASB lease accounting standards in 2017. read more

The New Rules: Differences Between FASB & IASB

Although the initial goal of the lease accounting project was to create a global set of rules, the FASB and IASB could not agree on everything, which resulted in some disparity. Bill Bosco discusses the key differences between the two sets of rules and the resulting implications.... read more

Study Shows Expected Impacts of New Lease Accounting Standards

Financial Executives Research Foundation (FERF), in collaboration with EY, issued a new study assessing what companies are doing to address the challenges brought by the new lease accounting standards. read more

Fitch Says New Lease Accounting Standards Won’t Affect Ratings

The new lease accounting rules released by the Financial Accounting Standards Board will not affect credit ratings by Fitch Ratings, according to the nationally recognized statistical rating organization. read more

FASB Issues New Guidance on Lease Accounting

The Financial Accounting Standards Board (FASB) issued an update on the new accounting standards intended to improve financial reporting of leasing transactions. read more

Study Identifies Companies Most Affected by Lease Accounting Rules

LeaseAccelerator published a report listing the off-balance sheet lease obligations of the 500 largest U.S. public companies. The report aims to provide awareness of the impact of the new lease accounting standards. read more

WSJ: IASB Changes Lease Accounting Rules

The Wall Street Journal reported that the IASB issued a new rule that will require companies outside the U.S. to add a “substantial” amount of leases to their balance sheets. read more

Final Drafts Under Review: The Impact of Proposed Lease Accounting Rules

Bill Bosco provides an update on the status of the lease accounting project and operational issues. He outlines outstanding issues and reveals good and bad news, as well as the anticipated financial impact, of the new accounting rules.... read more

Preparing for the New Lease Accounting Rules: Opportunities and Concerns for Certain Lessors

In his second installment in a series on how to prepare for the new accounting rules, Bill Bosco continues his discussion of the lease accounting project, focusing on how lessors can prepare for the new accounting rules regarding leveraged and sales-type leases.... read more

IASB Issues Report: Practical Implications of the New Leases Standard

Bill Bosco

The report, issued in March, describes the IASB’s one lease lessee accounting model. It also provides an overview of some of the possible effects of the forthcoming changes to lessee accounting, and of the work that the IASB has undertaken... read more

Frustrations of an Old Accountant Living in a New World

Bill Bosco shares his thoughts on the ever-evolving lease accounting world and the many standards changes that have taken place or are slated to take effect. Most importantly, he urges leasing professionals to follow up with FASB as it continues its deliberations.... read more

IASB, FASB to Reach Lease Accounting Standard Completion

Accounting Today reported the International Accounting Standards Board issued an overview of its upcoming lease accounting standard, saying it plans to complete its deliberations on the long-awaited standard this month and to issue the standard later this year. read more

Is it Time for FASB to Re-Expose the Proposed Leases Standard?

Bill Bosco

The FASB and the IASB have been at their Lease Accounting project since July 19, 2006. They have lease project fatigue and want to get this project done quickly – possibly too quickly to really get good feedback from the... read more

GASB Lease Accounting Change Project at Odds with FASB Approach

Bill Bosco

On November 11, 2014, the Governmental Accounting Standards Board (GASB) issued a Preliminary Views document on a project to change current GASB lease accounting GAAP, but it is in line with the IASB approach rather than the FASB approach that... read more

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