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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
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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 effects of new accounting standards on firm value : the K-IFRS 1116 Lease
Chung, Hae Jin - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-14
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates …
Persistent link: https://www.econbiz.de/10013368400
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Zur Reform der Leasing-Bilanzierung nach IFRS und US-GAAP : Probleme bei komplexeren Verlagsstrukturen
Gruber, Thomas - In: Finanzierung, Leasing, Factoring : FLF 55 (2008) 4, pp. 157-165
Persistent link: https://www.econbiz.de/10003731782
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Bilanzierung von Leasinggeschäften : Rahmenkonzept für eine investoren-orientierte Neugestaltung der Leasingbilanzierung
Gradow, Alexander - 2008
Persistent link: https://www.econbiz.de/10003757411
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Neuausrichtung der IFRS-Leasing-Bilanzierung gemäß ED/2010/9 : Paradigmenwechsel führt zu erhöhter Komplexität
Pollok, Merten; Herrlinger, Andreas - In: Finanzierung, Leasing, Factoring : FLF 57 (2010) 6, pp. 246-255
Persistent link: https://www.econbiz.de/10008688705
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Leasing : derzeitige Regelung und mögliche zukünftige Entwicklungen
Zaleschak, Claudia - In: Internationale und nationale Rechnungslegung am Wendepunkt, (pp. 135-154). 2007
Persistent link: https://www.econbiz.de/10003595779
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Convergence on a global accounting standards for leases : impacts of the FASB/IASB project on lessee financial statements
Kilpatrick, Bob G.; Wilburn, Nancy L. - In: International business and economics research journal 10 (2011) 10, pp. 55-59
Persistent link: https://www.econbiz.de/10009533107
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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