Explain the new lease accounting rules

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Reference no: EM132009803

Question: Introduction

Explain the present rules for evaluating a lease and whether it is capitalized or not.

Explain the new lease accounting rules.

What affect will these new rules have on the balance sheet, the income statement and the cash flow statement?

What industries would be affected more than others?

Explain the proposed new Type A and B lease and the differences.

Explain the effects of the proposed lease standards would have on the following:

Presentation on the financial statements.

How assets and liabilities would be computed.

The effect to lease expense due to "Front Loading."

Interest charges.

Year-end reporting.

Financial disclosure notes.

Income taxes.

Reference no: EM132009803

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