It details the history of lease accounting for them, changes that have occurred since the original guidelines were issued, and why the FASB and IASB are looking to update the current standards.

本文具体分析了租赁会计准则的历史细节以及发生的具体变化，以及为什么FASB和IASB正在寻求更新当前的标准。

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That means that even though CHK may be reporting positive accounting earnings, capital expenditures for lease acquisitions and drilling are greater than stated net income.

FORBES: Aubrey's Gone Let's Sing A Song

Instead of chasing after retailers using the old standby of return on assets, consider a variation: Go for companies whose ROA measures will remain unscathed if and when rulemakers lower the boom on lease accounting.

FORBES: Retailers