FASB and IASB are focused on lessee accounting in connection with their joint Lease Accounting project, which will potentially impact accounting by our industry’s tenants and may also impact lessor accounting. Lessor accounting is being examined in the context of the joint IASB/FASB Revenue Recognition project. NAREIT and its global partners have and will continue to stay abreast of all developments and share their views with IASB and FASB with respect to lessor accounting and the impact that these changes would have on the industry.
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