Lessor Lease Accounting

Lessor Lease Accounting

While the new lease accounting standards will have larger implications for lessees than lessors, lessor lease accounting is impacted. Lessors also need to be aware of how the new standards impact their customers and how the standards may change customer leasing preferences.

Key Considerations

1. How are variable payments accounted for differently under the new standards?

2. How are lessors affected by the new rules governing sale leaseback transaction accounting?

3. Is lessor software updated to accommodate the new accounting standards for their customers?

What the Experts Think

To the Point: FASB staff clarifies lessor accounting for uncollectible operating lease receivables

EY's To the Point publication covers the FASB decision to allow lessors to continue to recognize a reserve for uncollectible operating lease receivables under the loss contingency guidance after applying the collectibility guidance of the new standard.

To the Point: FASB issues more amendments to help lessors apply the new leases standard

EY's To the Point publication focuses on new FASB amendments to ease the fair value measurement of for lessors that are not manufacturers or dealers.

Technical Line: How the new leases standard affects real estate entities

EY's real estate technical line publication focuses on the impacts of the new leases standard to an industry that is primarily composed of lessors, but also may have certain lessee obligations that should be considered.

More changes to ease lessor adoption of the new leases standard

This PwC document covers several tentatively approved changes to lessor accounting under the new leases standard, including changes to tax and variable payment cost accounting.

Organizational checklist for lessors to meet lessee needs under the new lease accounting rules

ELFA details why lessors need to be aware of the impact the new lease accounting standards will have on their customers.

Lessor accounting: how the new lease and revenue standards interact

March 16, 2016

PwC details the changes that the new FASB standards will have on the lessor accounting model.

IFRS 16 - Leases: new financial reporting standard Potential implications for lenders

Deloitte's document details important lender considerations with the adoption of IFRS 16, despite IFRS 16's limited direct impact on lessors.

Subscribe to the Lease Accounting Newsletter

All the latest news delivered straight to your inbox, including articles, white papers, and research studies from LeaseAccelerator, the Big Four, and accounting boards.