- Leveraged Lease Accounting
- FASB Liaison Meeting
- FASB Consolidation of SPE Project
- FASB Guarantor Project
- Other Resources
A collection of documents covering changes in lease accounting and financial reporting, their impact on the leasing and finance industry, and ELA policy statements.
Indicates a downloadable file in PDF format.
FASB Consolidation of SPE Project
- KPMG's Defining Issues - Nov '03
- FIN 46
- Summary Overview of FIN 46
- ELA Comment Letter on SPEs
- New Accounting for Consolidations and SPEs
- Apples and Oranges: Letter to ELA Members
FASB Guarantor Project
- Lease Accounting: Separating Myth from Reality (150k PDF File)
- SEC Off-Balance Sheet Study (1.18MB PDF File)
- 1st Annual ELA/SEC Meeting (263k Powerpoint File)
Financial Accounting for Equipment Leases
a white paper prepared by ELA
Accounting Changes: What's Happening Now and Where are We Going?
an article by ELA's Accounting Committee, published Feb. 27, 2002.
- Barents Report - Asset/Liability Accounting
Preliminary Investigation of Potential Impacts of Changing to an
Asset/Liability Framework in Accounting for Leases
- ELA Comments Letter to UK Accounting Standards Board (ASB)
Re: Proposed Elimination of Off-Balance Sheet Accounting
Questions and Answers
- Financial Statement Analysis of Proposed Elimination of
Off-Balance Sheet Accounting-PwC Study