NEW YORK--(BUSINESS WIRE)--Fitch Ratings has published an updated report on its approach to evaluating the credit implications for an issuer's operating leases. In order to compare the financial ...

Payments for leased corporate assets must be accounted for in financial statements, to accurately reflectthe company's financial obligations. There are two accounting methods, one for each type of ...

According to reports from the Securities and Exchange Commission and the U.S. Chamber of Commerce, U.S. companies currently have an estimated $2.8 trillion in operating lease obligations that are ...

(The following statement was released by the rating agency)Link to Fitch Ratings' Report: Global Rating Criteria for Aircraft Operating Lease ABS http://www ...

The Financial Accounting Standards Board’s (FASB) recent lease accounting standards (ASC 842) are impacting toll agreements for stand-alone battery energy storage systems (BESS). These standards ...

A new accounting rule added nearly $3 trillion to corporate balance sheets in Q1. Operating lease obligations, formerly buried in the footnotes, must now be reported as a liability – and corresponding ...

NEW YORK--(BUSINESS WIRE)--Fitch Ratings today published an updated asset-backed sector specific criteria report. There have been no material changes from the previous version, and therefore Fitch ...