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CRE and finance roles in the impact of lease accounting changes : Whose baby is it?

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  • Koh, Sylvia
  • Chua, Ming Lee

Abstract

The dust has finally settled on the long-awaited changes in how companies must account for leases in their financial statements in a bid to improve financial transparency. This paper explores how the corporate real estate community needs to engage with its internal finance teams as well as prepare the real estate portfolio to be ready for transition when the changes go live in 2019. While it is no surprise that finance will take on the heavy lifting to comply with the new standard, corporate real estate professionals have a critical role to play as well and inaction is not an option.

Suggested Citation

  • Koh, Sylvia & Chua, Ming Lee, 2017. "CRE and finance roles in the impact of lease accounting changes : Whose baby is it?," Corporate Real Estate Journal, Henry Stewart Publications, vol. 7(2), pages 161-169, December.
    • Handle: RePEc:aza:crej00:y:2017:v:7:i:2:p:161-169
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    More about this item

    Keywords

    lease accounting changes; preparation; financial reporting; corporate real estate; leases;
    All these keywords.

    JEL classification:

    • R3 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location

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