New Accounting for Lessees

Jack T. Ciesielski, Thomas R. Weirich

Research output: Contribution to journalArticlepeer-review


Since 1976, lease accounting by lessees has been fairly consistent. But in March 2009, the Financial Accounting Standards Board and the International Accounting Standards Board issued a “joint discussion paper”—and if its provisions become a final standard, it means big changes in accounting for lessees. Companies need to understand the proposed changes and plan ahead. This article will help.

Original languageEnglish
Pages (from-to)45-54
Number of pages10
JournalJournal of Corporate Accounting and Finance
Issue number2
StatePublished - Jan 1 2010


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