A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently issued a joint exposure draft on accounting for leases. This exposure draft seeks to shift lease accounting from an “ownership” model to a “right-of-use” model. Under the current ownershi...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Accounting horizons 2011-12, Vol.25 (4), p.861-871
Hauptverfasser:	Biondi, Yuri, Bloomfield, Robert J, Glover, Jonathan C, Jamal, Karim, Ohlson, James A, Penman, Stephen H, Tsujiyama, Eiko, Wilks, T Jeffrey
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting standards Balance sheets Classification Committees Exposure drafts Fair value FASB exposure drafts Financial accounting Financial accounting standards Financial reporting Financing leases International accounting standards Leases Leasing Lessees Operating leases Present value Rentals Standardization U.S.A
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!