As was highlighted in the publication, Shipping Insights 3: Thriving in a challenging world, if enacted as proposed, the new lease accounting standard will result in significant changes for shipping comanies and port operators. Rarely do accounting standards affect the operating model, but the joint proposals of the international and US accounting standards setting bodies may result in many shipping sector companies re-looking at ways in which they finance and operate. This sort of publication clarfies the impact for lessees (where the impact will be greatest).
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