Automotive Fleet

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FASB

New Guidance on Lease Accounting Released

Companies who lease vehicles will now be required to include the leases on their balance sheets but won't have the leases counted as debt under new lease accounting rules released by the Financial Accounting Standards Board (FASB) on Feb. 25.

Open-End Versus Closed-End Leasing

Choosing a leasing instrument during the procurement process is a vital aspect of fleet management that requires consideration of costs, utilization, and remarketing scenarios.

FASB and IASB Sept. Meeting Focuses on Leasing Standards

NORWALK, CT - The IASB and FASB boards discussed whether to include inventory assets related to a leased asset in the standard, the application of financial asset guidance to the right to receive lease payments, the accounting for residual value guarantees by lessors, and related topics.

Lease Standard Revisions Too Complex, Says ELFA

WASHINGTON - The Equipment Leasing and Finance Association (ELFA) released a statement July 17 on proposed revisions to lease accounting standards (FAS 13) and submitted a comment letter to the Financial Accounting Standards Board.

Lease Standard Revisions Too Complex, Says ELFA

WASHINGTON - The Equipment Leasing and Finance Association (ELFA) released a statement July 17 on proposed revisions to lease accounting standards (FAS 13) and submitted a comment letter to the Financial Accounting Standards Board.

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