Abstract
Since 1976, lease accounting by lessees has been fairly consistent. But in March 2009, the Financial Accounting Standards Board and the International Accounting Standards Board issued a “joint discussion paper”—and if its provisions become a final standard, it means big changes in accounting for lessees. Companies need to understand the proposed changes and plan ahead. This article will help.
Original language | English |
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Pages (from-to) | 45-54 |
Number of pages | 10 |
Journal | Journal of Corporate Accounting and Finance |
Volume | 21 |
Issue number | 2 |
DOIs | |
State | Published - Jan 1 2010 |