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United States

Report | Perspectives on corporate finance: New accounting rules will force U.S. companies to capitalize $1.3 trillion in operating leases

Summary

A Discussion Paper, Leases: Preliminary Views, was issued in March 2009 by the U.S. Financial Accounting Standards Board (FASB) and its counterpart, the International Accounting Standards Board (IASB). The paper outlines dramatic proposed changes in lease accounting which will cause companies to recognize an asset representing its right to use leased property and a liability for its obligation to pay rent and other amounts.

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