Lease Standard and Financial Measures

Proposed Lease Standard and Financial Measures ” Please respond to the following:

From the e-Activity, assess the impact the proposed leasing standard can have on financial measures and ratios, such as debt-to-equity, EBITDA, interest coverage, and tangible net worth by bringing currently off-balance sheet leases onto balance sheets. Assess the impact of the derecognition model under IAS 39 on securitization structures and suggest steps to reduce any negative impact for Special Purpose Entities (SPEs).