US survey reveals impacts of lease accounting proposals
18 Feb 2011
A United States survey has been released, assessing the potential impact of the proposed revisions to lease accounting.
The online survey was conducted for Deloitte by Bayer Consulting from December 1, 2010 to January 3, 2011. The survey involved 284 executives and assessed the potential impacts on company accounting and the broader real estate market. Respondents represented a wide range of industries including real estate (33%), retail (20%), financial services (10%), manufacturing (8%), professional services (6%), and technology, telecommunications and media (6%).
Some of the key findings from the survey are outlined below:
Major impacts expected
Implementation
Investment properties
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Click for:
- Survey on the FASB's proposed changes to lease accounting standards (PDF 352k)
- Our summary of the leases project.