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IAS 17 vs. IFRS 16 : leasing contract and its consequences on the financial statements

Raita, Gabriel - In: International journal of critical accounting : IJCA 12 (2021) 6, pp. 465-476

Persistent link: https://www.econbiz.de/10013253364

Leasing und bilanzpolitische Motive

Diamant, Olga - In: Leasing - Wissenschaft & Praxis 8 (2010) 2, pp. 7-32

Persistent link: https://www.econbiz.de/10010309673

Artisan Flowers Inc. : a framework-based approach to IFRS leasing standards

MacTavish, Carolyn; Moore, James - In: Accounting perspectives : a journal of The Canadian … 15 (2016) 2, pp. 131-138

Persistent link: https://www.econbiz.de/10011509053

What lies behind compliance with operating leases disclosure?

Arimany, Nuria; Fitó Bertran, Àngels; Moya, Soledad; … - In: Spanish journal of finance and accounting 47 (2018) 179, pp. 485-506

Persistent link: https://www.econbiz.de/10011980469

GAAP vs. IFRS treatment of leases and the impact on financial ratios

Buchman, Thomas A.; Harris, Peter; Liu, Xing - In: Review of business & finance studies : RBFS 7 (2016) 1, pp. 93-104

Persistent link: https://www.econbiz.de/10011396566

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 for circumstances that had affected certain steps made by IASB in whole developing process of the new standard include also FASB's role and perspectives. The conceptual lease...

Persistent link: https://www.econbiz.de/10012236662