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Summarize the new lease accounting rules

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Question 1: Identify the present rules for evaluating a lease and whether it is capitalized or not.

Question 2: Summarize the new lease accounting rules.

Question 3: Distinguish the effect these new rules have on the balance sheet, income statement, and cash flow statement.

Question 4: Differentiate what industries would be affected more than others.

Question 5: Compare the proposed new A and B leases.

Question 6: Summarize the effects the Proposed Lease Standards would have on the following: presentation on the financial statements; how assets and liabilities would be computed; the effect to lease expense due to "front-loading;" interest charges; year-end reporting; financial disclosure notes; and income taxes.

Question 7: Interpret the present rules for evaluating a lease and whether it is capitalized or not

Reference no: EM132703575

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