Perspectives

Lease Accounting Survey

Preparing for implementation

​The new lease accounting standard proposed by the Financial Accounting Standards Board (FASB) fundamentally changes the rules that govern accounting for both equipment and real estate leases. To better understand the expected impacts and implementation issues that may result from the FASB’s proposed lease accounting standard, Deloitte conducted a survey in June 2013 of 138 executives at companies that are lessees or lessors. Learn more about the survey’s findings, including how companies generally remain no more prepared to comply with the new standard than they were two years ago.

​Under the FASB proposal, companies would be required to recognize the assets and liabilities resulting from leases of more than 12 months in duration based on the present value of lease payments. Among its many provisions, the proposed lease accounting standard also affects the disclosure requirements for the recognition of lease-related expenses and income.

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Bob O’Brien

US and Global Deloitte Real Estate Leader

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