Reforms put in motion after the financial scandals of Enron, WorldCom and others nearly a decade ago will likely soon have an effect on fleets that lease their trucks rather than buying. Sometime ...

A big change in lease accounting rules effective Jan. 1 requires companies to record operating leases on their balance sheets. Operating leases include everything a company rents to run its business, ...

Accounting rule makers agreed in principle Wednesday to require companies to add to the balance sheet most of the leases they use, a long-awaited move that could swell balance sheets by as much as $2 ...

Simply sign up to the US companies myFT Digest -- delivered directly to your inbox. Companies around the world will be forced to add close to $3tn of leasing commitments to their balance sheets under ...