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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.

  • NAR Government Affairs policy representatives talk about the association's efforts to prevent lease accounting changes from hurting commercial real estate.

  • 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...

  • 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...

  • In just about a week, Congress returns to Washington. NAR Treasurer Bill Armstrong highlights three commercial issues they must address to ensure the commercial market can recover as quickly as possible: lease accounting, liquidity, and term extensions.

  • In the April 26, 2011, edition of the commercial podcast, 2011 NAR Treasurer Bill Armstrong reports on three important wins REALTORS® gained recently concerning lease accounting rules, refinancing commercial loans, and the repeal of the 1099 r