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US Real Estate Strategy: Farewell FAS 13?
US Real Estate Strategy: Farewell FAS 13?
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Our Global Consulting experts take a look under the hood of the proposed replacement of FAS 13- "Accounting for Leases." The standard would replace all obligations considered to be operating leases with capital lease treatment. This would result in a vast and significant shift in financial statement presentation and financial metrics across all industries. This business briefing examines key aspects of the proposed standard and how it could potentially affect the decision-making process for commercial leases.
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