Narrow search
Showing 1 - 10 of 1,637
Cover Image
Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies
Winiarska, Karolina - In: Financial internet quarterly 16 (2020) 2, pp. 14-23
solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …
Persistent link: https://www.econbiz.de/10012284876
Cover Image
Financial reporting quality, private information, monitoring, and the lease-versus-buy decision
Beatty, Anne; Liao, Scott; Weber, Joseph - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1215-1238
Persistent link: https://www.econbiz.de/10008652273
Cover Image
Equity value implications of lease accounting
Boatsman, James R.; Dong, Xiaobo - In: Accounting horizons : a quarterly publication of the … 25 (2011) 1, pp. 1-16
Persistent link: https://www.econbiz.de/10009011772
Cover Image
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
Cover Image
Gaap vs. IFRS treatment of leases and the impact on financial ratios
Harris, Peter; Stahlin, William; Washington Arnold, Liz; … - In: Review of business & finance studies : RBFS 4 (2013) 2, pp. 97-106
Persistent link: https://www.econbiz.de/10009741224
Cover Image
Proposed major changes in lease accounting
Hunsaker, Scott - In: The real estate finance journal 26 (2010/11) 4, pp. 43-48
Persistent link: https://www.econbiz.de/10009129645
Cover Image
The impact of new lease standards under US GAAP and IFRS on financial ratios
Umapathy Ananthanarayanan; Harris, Peter; Shapiro, Steven J. - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 13-28
Persistent link: https://www.econbiz.de/10012306063
Cover Image
Tourist trap : the new lease accounting standard and debt covenants
Spiceland, Charlene; Spiceland, J. David; Njoroge, … - In: Journal of accounting education 45 (2018), pp. 45-59
Persistent link: https://www.econbiz.de/10011946994
Cover Image
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 … 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
Cover Image
Essays on the evolution of lease accounting in Germany, the USA and under IFRS
Friedrich, Jan - 2021
Persistent link: https://www.econbiz.de/10013369548