The overhaul of lease accounting: Catalyst for change in corporate real estate

July 2013
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The overhaul of lease accounting: Catalyst for change in corporate real estate

At a glance

This PwC publication outlines financial reporting, economic, tax and regulatory issues which commercial real estate may face with the proposed new lease accounting model.

The proposed lease accounting changes may provide a catalyst for change to companies' real estate operations that go well beyond what is required for the accounting change. As a result, this is causing many companies to reconsider other aspects of their operations with respect to real estate - both owned and leased.