New Accounting for Lessees

Jack T. Ciesielski; Thomas R. Weirich

doi:10.1002/jcaf.20562

New Accounting for Lessees

Jack T. Ciesielski, Thomas R. Weirich

Accounting, School Of

Research output: Contribution to journal › Article › peer-review

Abstract

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 language	English
Pages (from-to)	45-54
Number of pages	10
Journal	Journal of Corporate Accounting and Finance
Volume	21
Issue number	2
DOIs	https://doi.org/10.1002/jcaf.20562
State	Published - Jan 1 2010

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New Accounting for Lessees

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