While the new lease accounting standards will have larger implications for lessees than lessors, lessor lease accounting will be impacted. Lessors also need to be aware of how the new standards will impact their customers and how the standards could change customer leasing preferences.
New Lease Accounting Standards
Lessor Lease Accounting
- How are variable payments accounted for differently under the new standards?
- How will lessors be affected by the new rules governing sale leaseback transaction accounting?
- Is lessor software updated to accommodate the new accounting standards for their customers?
What the Experts Think
Links to Additional Resources
ELFA details why lessors need to be aware of the impact the new lease accounting standards will have on their customers.
Deloitte's document details important lender considerations with the adoption of IFRS 16, despite IFRS 16's limited direct impact on lessors.