The Financial Accounting Standards Board (FASB) is expected to publish its new lease accounting standards later in 2015. The new standards will take effect most likely in late 2017 or 2018. In the meantime, prepare yourself and your clients for the changes. This article, by Joanne H. Badr, a real estate attorney with Ward and Smith P.A., discusses the new commercial lease accounting rules and how they may affect both owners/landlords and lessees.
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