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FASB and IASB diverging perspectives on the new lessee accounting : implications for international managerial decision-making
Beckman, Judy Kay - In: International journal of managerial finance : IJMF 12 (2016) 2, pp. 161-176
Persistent link: https://www.econbiz.de/10011525165
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The path of lease resistance : how changes to lease accounting treatment may impact your business
Gross, Andrew D.; Huston, G. Ryan; Huston, Janet M. - In: Business horizons 57 (2014) 6, pp. 759-765
Persistent link: https://www.econbiz.de/10010433283
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What are the origins of new leasing conceptual models and how these models are coming true in IFRS 16?
Peprníčková, Mariana - In: The impact of globalization on international finance …, (pp. 291-299). 2018
The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … also FASB's role and perspectives. The conceptual lease accounting approaches are discussed in general in context with … perspective of newly accepted IFRS 16. The substantial change of lessee accounting embodied in IFRS 16 has its origin in the …
Persistent link: https://www.econbiz.de/10012236662
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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The warehouse capital management policy : treatment of leases
Bradbury, Michael E. - In: Journal of accounting education 33 (2015) 3, pp. 228-240
Persistent link: https://www.econbiz.de/10011340231
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Position and strategy of constituents in the IFRS 16 project on lease with special attention to large audit firms' comment letters
Mellado, Lucía; Parte, Laura - In: Eurasian Business and Economics Perspectives : …, (pp. 299-321). 2022
Persistent link: https://www.econbiz.de/10013174396
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Accounting for leases : understanding the impact of ASC 842, leases
McCallum, Brent; McCallum, Christopher; Romero, Rafael - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 29-40
Persistent link: https://www.econbiz.de/10012306080
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Changes in lease financing practice during lease accounting standard overhaul (2005-2014)
Song, Xiaofei - In: American journal of finance and accounting 4 (2015/2016) 3/4, pp. 309-326
Persistent link: https://www.econbiz.de/10011720092
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The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren; O'Brien, Patricia C. - In: Review of accounting studies 22 (2017) 2, pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
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Effects of IFRS 16 on key finanical ratios of Spanish companies
Zamora-Ramírez, Constancio; Morales-Díaz, José - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 385-406
Persistent link: https://www.econbiz.de/10011972775