-The impact on small, medium and large business if the new GAAP lease accounting is adopted

-The ethical implications (if any) of U.S. GAAP current accounting for leases

-The ethical implications (if any) of the proposed U.S. GAAP accounting for leases

-An analysis of whether it would be better to adopt IFRS accounting for leases versus the proposed U.S. GAAP accounting for leases

• The financial statement impact of changing to U.S . GAAP
  • Balance Sheet
  • Cash Flow Statement
  • Income Statement