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Under the new rules will disappear division of financial and operational leasing. Lessees will treat all types of leasing as a form of financing (recall that so far, this requirement applied only to contracts that are classified as finance leases). As a result, the standard time of entry into force of the lessee will be required to recognize.
new commitments in respect of all future payments under existing at that date already leases classified as operating leases. At the same time the assets will be entitled to use the leased asset. For example, airlines have not shown yet in the balance of future lease obligations aircraft, provided that such contracts are operating leases. According to new regulations need to recognize an additional liability to reflect any future payments regardless of the fact that they are not actual liabilities of the company at the time of the report, and the company may terminate such a contract before.
Remember that the term "lease" includes any lease and tenancy agreements, including for example, office space or property that have been generally classified as operating leases. Spuchną balance sheets of companies who rent large areas, such as retailers or banks with multiple branches in rented premises. Such examples are much more, and affects many industries. Further commitment will need to show also include construction companies (leasing of construction equipment), transport (fleet leasing) and telecommunications (lease transponders).
It is worth noting that funding for "off balance sheet" in the current lessees in operating lease was often heavily criticized, especially by stock market investors and financial analysts. Now they are trying on their own are often estimated to affect liabilities unrecognized in the balance sheet leases on the financial situation analyzed by the companies themselves.