Lease Accounting Research

Read Major Research Studies Conducted on the New Lease Accounting Standards

Since the publication of the new lease accounting standards in early 2016, there have been a number of excellent lease accounting research studies conducted by Big Four firms, Real Estate Brokers, and Industry Associations. These studies attempt to quantify the composition of corporate leasing portfolios as well as the challenges associated with implementing the standards.

The Studies Analyze:

Lease Details

How many leases does your company have? What percentage are international versus domestic? What is the mix of real estate, IT, fleet, and other types of equipment leases?

Accounting Readiness

What is the state of readiness of accounting organizations to support the new standards? And what is the current state of their systems, processes and controls for leasing?


What do CFOs expect the biggest impacts to be? Are they most concerned about changes to the balance sheet, financial ratios, or public disclosures?


What are the biggest obstacles to overcome during the implementation process? Collecting leasing data? Applying the accounting rules? Deploying new systems, policies, and controls?

What the Experts Think

Links to Additional Resources

PwC 2018 Q4 Accounting Change Survey

PwC interviewed over 450 executives for its Q4 2018 accounting change survey. The summary report details how companies are handling the implementation of the new lease accounting and revenue recognitions standards.

EY Are you ready for accounting change’s second act?

Conducted by EY, this study analyzes how prepared companies are to comply with the new lease accounting standards long term. While the study found many organizations are on track to meet the deadline, most are still using interim solutions.

Deloitte Global IFRS 16 and ASC 842 Readiness Survey

This Deloitte survey asked 207 respondents from 21 countries in the Americas, Asia, and Europe about their progress and challenges with implementing the new IFRS 16 and ASC 842 lease accounting standards.

A Calcbench Analysis - Operating Leases: What Lies Beneath

Calcbench performed a study in which they calculated the lease liabilities of over 1500 companies. In addition, they analyzed specific firms and determined which companies have likely underreported their lease liabilities up until now and by how much.

KPMG: Lease Accounting is Right Around the Corner

Conducted by KPMG, this research study analyzes the operational and financial challenges companies are encountering with the new lease accounting standards. The study assesses company’s progress towards implementing the new leasing standards.


Two Years After Publication: Market Readiness Survey

LeaseAccelerator conducted a survey of over 300 accounting and finance leaders two years after the announcement of ASC 842 to determine how much progress has been made implementing the new standards. The survey questions assessed the progression of activities in areas such as project leadership, resource staffing, budget allocation, data collection and systems strategy.

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