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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The history of lease accounting provides numerous changes to the standards.

租赁会计的历史提供了大量更改标准。

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The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on lease accounting this year.

今年，财务会计准则委员会（FASB）和国际会计准则委员会（IASB）回顾他们的租赁会计准则。

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Current accounting rules allow retailers that sign certain long-term leases to omit the leased property from their balance sheets. (The basic rule is that omission is acceptable if the lease term is less than 75% of the useful life of the building.) But the Financial Accounting Standards Board may change that next year.

FORBES: Retailers