商品敘述：

In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines'' (American''s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, "Leases (Topic 842)," passed four years earlier by the Financial Accounting Standards Board. ASU 2016-02 required companies to disclose all leases on their balance sheets, but it made an exception for leases with variable payments, allowing companies to leave such leases off-balance sheet. The Wall Street Journal estimated that more than 50% of American''s leases remained off-balance sheet due to the exclusion of variable leases. Should American and other companies be allowed to leave variable lease payments off-balance sheet? How did the decision to leave these payments off-balance sheet affect companies'' risk profiles and valuations?

涵蓋領域：

Annual reports and financial statements;Business law;Corporate accountability;Corporate governance;Finance and investing;Financial statements

相關資料：

Case Teaching Note, (5-121-057), 12p, by Jonas Heese, Gerardo Perez Cavazos;
Spreadsheet Supplement, (9-121-704), 0p, by Jonas Heese;
Spreadsheet Supplement, (9-121-705), 13p, by Jonas Heese

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