The impact of new lease standards under US GAAP and IFRS on financial ratios
Year of publication: |
2020
|
---|---|
Authors: | Umapathy Ananthanarayanan ; Harris, Peter ; Shapiro, Steven J. |
Published in: |
Review of business & finance studies : RBFS. - Hilo, Hawaii : IBFR, ISSN 2150-3338, ZDB-ID 2698451-9. - Vol. 11.2020, 1, p. 13-28
|
Subject: | US GAAP | IFRS | Right-of-use Asset | Capital Lease | Operating Lease | Financial Ratios | USA | United States | Bilanzierungsgrundsätze | Accounting standards | Leasing | Betriebliche Kennzahl | Financial ratio |
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