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New rules, new strategies: How the changes to lease accounting rules impact leasing decisions

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  • Billing, Michael

Abstract

One of the biggest questions on the minds of corporate real estate (CRE) executives is: will leasing strategies need to change? The answer is ‘maybe’. Deciding on the right move will not be quick or easy, and the work must begin now. This paper will primarily examine leasing activity under new US GAAP rules, ASC 842.

Suggested Citation

  • Billing, Michael, 2018. "New rules, new strategies: How the changes to lease accounting rules impact leasing decisions," Corporate Real Estate Journal, Henry Stewart Publications, vol. 7(4), pages 304-318, June.
    • Handle: RePEc:aza:crej00:y:2018:v:7:i:4:p:304-318
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    More about this item

    Keywords

    accounting; leasing strategy; FASB; IFRS 16; ASC 842; US GAAP; IASB; lease; balance sheet; impairment; operating lease; finance lease; nonlease cost;
    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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