The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … also FASB's role and perspectives. The conceptual lease accounting approaches are discussed in general in context with … perspective of newly accepted IFRS 16. The substantial change of lessee accounting embodied in IFRS 16 has its origin in the …

The effect of academic literature on accounting regulation: evidence from leases in GermanyJan Friedrich …Regulatory arbitrage in the intersection of accounting standards and tax laws: the case of synthetic leasesJan … accounting and the conceptual frameworkT. Kunkel and M. Thiemann …