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Lease Accounting

The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), the two standard-setting organizations for accounting, have been engaged in a multi-year effort to converge many accounting standards. The lease accounting standards convergence project began in 2006 and is ongoing today.

Latest News
September 16, 2014
NAR Government Affairs policy representatives talk about the association's efforts to prevent lease accounting changes from hurting commercial real estate.
May 31, 2013
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 lease accounting proposal.
September 14, 2012
NAR and others have urged the Financial Accounting Standards Board and International Accounting Standards Board to rethink a lease accounting project.
May 25, 2012
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.

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Lease Accounting Update

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