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Lease Accounting

Lease Accounting

Potential rule changes may affect how lease contracts are treated for accounting purposes, and hurt owners of commercial property.

  • On May 14, thirteen U.S. Senators sent a "Dear Colleague" letter to Ms. Leslie Seidman, Chairman of the Financial Accounting Standards Board (FASB), expressing concern that the FASB and the International Accounting Standards Board (IASB) were preparing to release the latest exposure draft on leases, but had still not released a cost-benefit analysis of the lease accounting proposal...

  • On May 14, thirteen U.S. Senators sent a "Dear Colleague" letter to Ms. Leslie Seidman, Chairman ofthe Financial Accounting Standards Board ("FASB"), expressing concern that the FASB and the International Accounting Standards Board ("IASB") were preparing to release the latest expsoure draft on leases, but had still not released a cost-benefit analysis of the...

  • On Jan. 1 both the Senate and House passed H.R. 8, legislation to avert the “fiscal cliff.”

  • On Jan. 1 both the Senate and House passed H.R. 8, legislation to avert the “fiscal cliff.” The bill was signed into law by President Barack Obama on Jan. 2.

  • While additional regulation to address well-known abuses is needed, NAR is urging regulators to avoid adopting burdensome and unrealistic requirements that will raise costs on both the industry and consumer.

  • NAR and a coalition of business organizations wrote to the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), urging them to fundamentally rethink their lease accounting project.

  • Reps. Sherman (D-CA) and Campbell (R-CA) sent a bipartisan letter signed by 58 other lawmakers to the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) urging the accounting standard setters to conduct a comprehensive economic analysis of its recent lease accounting proposal before making a final rule.

  • A coalition of real estate and other business organizations (including NAR) wrote to the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) reaffirming their calls for an economic impact study, extensive field testing, and full re-exposure of the entire lease accounting proposal — with the goal of creating a standard that will meet the tests...

  • Ways to make sure that you keep your tenants and ensure that everyone gets a fair deal.

  • NAR Treasurer Bill Armstrong provides highlights of the latest quarterly commercial forecast from NAR. Plus, he discusses a new study on a proposed lease accounting rule that demonstrates the negative impact it would have on the entire economy.

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