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。

youdao

Real effects of present lease accounting standard indicate that this objective isn't achieved.

对现行准则实施效果的分析表明现行租赁准则并未实现这一目标。

youdao

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。

youdao

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

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

The differences between an operating lease and a capital lease are quite small despite the rather large impact the difference in accounting can have on the balance sheet and economic earnings of the business.

FORBES: Off-Balance Sheet Debt: Bad Enough That FASB Notices, Maybe You Should Too?