Fülbier, Rolf Uwe; Silva, Jorge Lirio; Pferdehirt, … - In: Schmalenbach Business Review (sbr) 60 (2008) 2, pp. 122-144
The separation of leases into operating and finance leases for accounting purposes can result in incentives to favor operating lease contracts, since they avoid on-balance-sheet debt. the IASB and FAsB are conducting a long-term joint project on leasing, following the G4+1 group’s research on...