The New Lease Accounting Rules

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The International Accounting Standards Board (IASB) has issued proposals on how leases are to be accounted for by listed companies and others that report under International Financial Reporting Standards (IFRS).

If adopted, most major corporate occupiers will have to record their lease obligations on their balance sheet.

The proposed changes will have a significant impact on both the balance sheet and the profit and loss account of occupiers and could lead to a re-appraisal of occupier leasing strategies.

The proposals also cover lessor accounting, including sub-leases, but will not impact landlords' leases of investment property where the properties are held at fair value.

Source : RICS

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Mots-clés : Deloitte, IASB, IFRS, RICS