March
1, 2011
Lease Accounting Changes: Three Observations and Three Actions to Take
The FASB and IASB joint exposure draft on proposed lease accounting changes is pointing to significant changes in reporting that will impact areas from income statements and balance sheets to financial covenants, EBITDA calculations, earn-outs, and compensation agreements. Deloitte recently released results of a survey1 of 284 executives that reported on...