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An Examination of the Cost of Capital Implications of FIN 46
Callahan, Carolyn M; Smith, Rodney E; Wheeler Spencer, … - In: The accounting review : a journal of the American … 87 (2012) 4, pp. 1105-1135
Persistent link: https://www.econbiz.de/10010001423
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The Valuation and Disclosure Implications of FIN 46 for Synthetic Leases : Off-Balance Sheet Financing of Real Property
Callahan, Carolyn M. - 2013
We examine whether adoption of FASB Interpretation No. 46/R (FIN 46), Consolidation of Variable Interest Entitiesndash;an Interpretation of ARB No. 51, changed the market valuation and related measurement reliability of synthetic lease liabilities. Adopted in 2003, FIN 46 requires financial...
Persistent link: https://www.econbiz.de/10012710982
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The valuation and reliability implications of FIN 46 for synthetic lease liabilities
Callahan, Carolyn M.; Smith, Rod E.; Spencer, Angela Wheeler - In: Journal of accounting and public policy 32 (2013) 4, pp. 271-291
Persistent link: https://www.econbiz.de/10010133938