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The overhaul of lease accounting: Catalyst for change in corporate real estate
June 2010
At a glance
This PwC publication outlines tax considerations, financial, economic and regulatory issues which commercial real estate may face with the proposed new lease accounting model.
The proposed new lease accounting model would have dramatic effects on the financial statements and systems/processes of significant users of real estate. These changes may cause many companies to reconsider other aspects of their operations with respect to real estate - both owned and leased.