24/10/2011
UK | Other
Lease Accounting Report - October 2011
Lease Accounting: A fundamental change in property strategy - October 2011
The International Accounting Standards Board has issued a proposal that companies will have to record lease obligations on their balance sheet. This paper discusses the implications for companies and what the impact is likely to be.The key point is that over the coming years property leases will move onto the balance sheet. This paper discusses the changes, what the practical implications are for companies and makes suggestions as to what the impact on corporate and investor property strategy is likely to be.
- Shorter leases/more break clauses.
- Demand for greater rental discounts on longer leases.
- Freehold rather than leasehold ownership.
- Investor strategy may change.
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