Lease-accounting proposal concerns equity analysts

10/2/2013 | Compliance Week

The proposal from the Financial Accounting Standards Board and the International Accounting Standards Board for bringing leases onto balance sheets could upend the financial models that equity analysts have grown to trust, some have told the standard setters. Credit analysts, on the other hand, have generally expressed support for the change, according to an IASB staff report of 2013 outreach activities. The boards have received 598 comment letters on the proposal.

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