Accounting for leases : understanding the impact of ASC 842, leases
Year of publication: |
2020
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Authors: | McCallum, Brent ; McCallum, Christopher ; Romero, Rafael |
Published in: |
Review of business & finance studies : RBFS. - Hilo, Hawaii : IBFR, ISSN 2150-3338, ZDB-ID 2698451-9. - Vol. 11.2020, 1, p. 29-40
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Subject: | Lease Accounting | Accounting Standards Codification (ASC) 842 | International Financial Reporting Standards (IFRS) 16 | Airline Industry | Off-Balance Sheet Financing | IFRS | Leasing | Rechnungswesen | Accounting |
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