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FINANCE
LEASE ACCOUNTING CALCULATOR
To help you navigate these changes,
Cushman & Wakefield has just launched
an interactive and easy-to-use Lease
Accounting calculator. It is designed to
illustrate the impact of leasing decisions
under both of the new accounting
standards, IFRS 16 and U.S. GAAP Topic
842.
The Lease Accounting calculator is a user-
friendly tool that will enable you to input
the key terms of a lease and calculate the
financial impacts under the new rules. If
you are negotiating a new lease, you can
easily change the lease term, include a
break option or adjust the rent review
mechanism and re-run the calculations to
determine the best financial outcome for
your client.
You are able to select either the ‘IFRS’ or
‘U.S. GAAP,’ so the tool can be used widely
used across the Cushman & Wakefield
global business.
The Lease Accounting calculator is
available online as a part of Cushman &
Wakefield’s award winning Global Occupier
Metrics website: .
PAUL FRY
Partner, Occupier Finance
Strategic Consulting EMEA
Global Occupier Services
HANNAH COLEMAN
Associate, Occupier Finance
Strategic Consulting EMEA
Global Occupier Services
EMMANUEL BENCHETRIT
Partner, Head of Strategic
Consulting France
Global Occupier Services
PETER BROHOSKI
Senior Managing Director
Global Occupier Services
US GAAP - Dual model
Current Standard New Standard Topic 842
Finance
Leases
Operating
Leases
Finance
Leases
Operating
Leases
Operating Costs - £ $ € - £ $ €
Amortization £ $ € - £ $ € -
Finance Costs £ $ € - £ $ € -
P&L impact
300
400
500
600
200
100
0
Amortization Cash Interest
2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
Thousands USD
P&L impact
300
400
500
600
200
100
0
Amortization Cash Interest
2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
Thousands USD
IFRS 16 - Single model
Current Standard IAS 17 New Standard IFRS 16
Finance
Leases
Operating
Leases All Leases
Operating Costs - £ $ € -
Amortization £ $ € - £ $ €
Finance Costs £ $ € - £ $ €
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