Churyk, Natalie Tatiana; Reinstein, Alan; Lander, … - In: Journal of Accounting & Organizational Change 11 (2015) 2, pp. 162-174
Purpose – This paper aims to examine the status and implications of the Financial Accounting Standards Board (FASB) and International Accounting Standards Board’s (IASB) forthcoming standard on leases. The proposal arose from concern that many lease obligations are unrecorded on the balance...
