Lease Accounting Transition Impact On Balance Sheets And The Effects of The Pandemic

This 2021 update of the Lease Liabilities Index Report provides an expanded analysis from approximately 400 to more than 950 companies’ balance sheets pre- and post-transition to new lease accounting standards, as well as the impact of the global pandemic.

2021 Lease Liabilities Index Report

When it comes to lease types, equipment, land, and vehicle leases are relatively steady, but building leases have not yet returned to 2019 levels.

Download the report for insights on:

The balance sheet impact for your specific industry

Challenges private companies may encounter when implementing ASC 842

The top industries affected by the new standards and the effects of COVID-19