Tourist trap : the new lease accounting standard and debt covenants
Charlene Spiceland, David Spiceland, Phillip Kamau Njoroge
| Year of publication: |
December 2018
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|---|---|
| Authors: | Spiceland, Charlene ; Spiceland, J. David ; Njoroge, Phillip Kamau |
| Published in: |
Journal of accounting education. - Kidlington : Elsevier, ISSN 0748-5751, ZDB-ID 1027143-0. - Vol. 45.2018, p. 45-59
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| Subject: | Lease standard | Ratio analysis | Financial accounting | Debt accounting | Debt covenants | ASC 842 | Leasing | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting | Bilanzrecht | Accounting law | IFRS | Fremdkapital | Debt financing |
| Description of contents: | Description [doi.org] |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Erratum enthalten in: Volume 55, June 2021, Artikelnummer 100712 |
| Other identifiers: | 10.1016/j.jaccedu.2018.08.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011946994