Changes in Lease Accounting Standards and Impact on Credit Agreements

Hunton & Williams LLP invites CFOs, treasurers, cash managers, in-house counsel and other professionals responsible for negotiating and monitoring credit facilities to join us for a discussion of the implementation of the new lease accounting rules and how they will potentially impact credit agreement compliance.

Wednesday, February 22, 2017
1:00–2:00 p.m. EST

Shaswat Das and Kim MacLeod, who work in the Corporate and Capital Finance practice groups of Hunton & Williams, respectively, will highlight the changes to lease accounting under GAAP/IFRS and give practical guidance on potential credit agreement compliance issues. Topics covered will include:

  • What types of leases are impacted?
  • How is a company’s balance sheet affected?
  • What are the differences between IFRS and GAAP?
  • What are the key transition dates and when should a company begin preparations?
  • What are the implications of the lease accounting changes for a company’s credit agreement, including its reporting obligations, negative covenants and financial covenants?

Hunton & Williams LLP will seek CLE credit for this program in CA, FL, GA, NC, NY, TX and VA. Credit hours are not guaranteed and are subject to each state’s approval rules.

 

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