The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on lease accounting this year.

今年，财务会计准则委员会（FASB）和国际会计准则委员会（IASB）回顾他们的租赁会计准则。

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Current accounting rules allow retailers that sign certain long-term leases to omit the leased property from their balance sheets. (The basic rule is that omission is acceptable if the lease term is less than 75% of the useful life of the building.) But the Financial Accounting Standards Board may change that next year.

FORBES: Retailers