Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions

ABSTRACT This study contributes to the debate on lease accounting currently ongoing at the international level and to future discussions at the Canadian level for private enterprise standards following a potential revision of lease accounting in international financial reporting standards (IFRS). A...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Accounting perspectives 2009-02, Vol.8 (1), p.9-42
Hauptverfasser:	Durocher, Sylvain, Fortin, Anne
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting standards Bankers Canada Capital leases Capitalization Commercial banks Financing leases International finance Lease accounting Operating leases Private enterprise Studies
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!