Webcast Replay: Valuation Implications of Proposed Lease Accounting Standards

In August of 2010 the FASB and the IASB, through a joint project, issued exposure drafts that have significant implications for how companies account for leases. If adopted, all current and future leases would be recorded on the balance sheet as assets and liabilities, effectively eliminating off-balance sheet accounting for operating leases. According to estimates from the Securities and Exchange Commission this rule change could add $1.3 trillion in leases to corporate balance sheets and will have major implications for all companies that engage in leasing transactions as either a lessor or lessee. Join Duff & Phelps experts from the Real Estate practice in a complimentary webcast to learn about the likely valuation and reporting implications that will result from implementation of the new accounting rules.

  

Duration is 1 hour

Key Content:

  • Valuation of contingent rents and inclusion in the recorded asset and liability
  • Valuation of purchase and renewal options
  • Methodology for testing for impairment on a quarterly basis
  • Implications for purchase price allocations in connection with business combinations
  • Distinguishing payments for rent from services and executory costs
  • Impacts on debt covenants and credit ratings
  • What you need to do to prepare for the pending changes

Presented By:

  • Ross Prindle, Managing Director and Global Leader of Duff & Phelps Real Estate practice
  • Patrick Prendergast, Managing Director, Duff & Phelps Fixed Asset practice
  • Brett Matzek, Director, Duff & Phelps Real Estate practice
  • Philip Macauley, Vice President, Duff & Phelps Real Estate practice

Who should attend this webcast?
CFO's, Controllers and financial reporting heads of companies engaged in leasing transactions, REITS and owners and investors that engage in leasing transactions.

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