New Accounting Rules To Spur Balance Sheet-Friendly Leases

Law360, New York (May 28, 2013, 8:05 PM EDT) -- New rules proposed this month by the top U.S. and international accounting boards that require companies to list all assets and liabilities from leases on their balance sheets have real estate attorneys preparing creative responses like additional security deposits and purchase options to compensate.

If adopted, the new rules proposed by the Financial Accounting Standards Board and the International Accounting Standards Board could fundamentally change the way lease deals and associated financing documents are structured, with a company's overall financial status taking more of a central...
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