Add to ORKGThe International Accounting Standards Committee issued the the International Accounting Standard 17, Leases. The objective of IAS 17 is to prescribe, for lessees and lessors, the appropriate accounting treatment and disclosures to apply in relation to leases. This article presents a closer look of standard (objective, scope, definitions, accounting treatment, recognition, presentation and disclosures)
Accounting for leases has been a controversial issue both internationally and in the United States f...
In this paper, we compare the current U.S. GAAP and IFRS lease accounting rules with the proposed ru...
In today’s world, leases appear far and wide; they are commonplace throughout the business and accou...
Operating leases form a great part of companies ’ financing structures in today’s economic environme...
In early 2016, the Financial Accounting Standards Board issued updated leasing standards intended to...
Leases often appear to be a practical way of securing some property. The advantage of the lease is i...
On January 13th 2016, the Board for International Accounting Standards published the new Internati...
The latest proposed amendments to IAS 17 Accounting for Leases since the release of the Exposure Dra...
Article published in the ICPAK Accountant Journal - March/April 2016IFRS 16: Leases was issued on...
The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts f...
textabstractIn 2008, the International Accounting Standards Board (IASB), in cooperation with the Fi...
Over several decades, the Financial Accounting Standards Board and International Accounting Standard...
On August 17, 2010, the Financial Accounting Standards Board and the International Accounting Standa...
AbstractInternational accounting harmonization represents a complex process that plays an important ...
The International Accounting Standards Board envisions the global acceptance of International Financ...
Accounting for leases has been a controversial issue both internationally and in the United States f...
In this paper, we compare the current U.S. GAAP and IFRS lease accounting rules with the proposed ru...
In today’s world, leases appear far and wide; they are commonplace throughout the business and accou...
Operating leases form a great part of companies ’ financing structures in today’s economic environme...
In early 2016, the Financial Accounting Standards Board issued updated leasing standards intended to...
Leases often appear to be a practical way of securing some property. The advantage of the lease is i...
On January 13th 2016, the Board for International Accounting Standards published the new Internati...
The latest proposed amendments to IAS 17 Accounting for Leases since the release of the Exposure Dra...
Article published in the ICPAK Accountant Journal - March/April 2016IFRS 16: Leases was issued on...
The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts f...
textabstractIn 2008, the International Accounting Standards Board (IASB), in cooperation with the Fi...
Over several decades, the Financial Accounting Standards Board and International Accounting Standard...
On August 17, 2010, the Financial Accounting Standards Board and the International Accounting Standa...
AbstractInternational accounting harmonization represents a complex process that plays an important ...
The International Accounting Standards Board envisions the global acceptance of International Financ...
Accounting for leases has been a controversial issue both internationally and in the United States f...
In this paper, we compare the current U.S. GAAP and IFRS lease accounting rules with the proposed ru...
In today’s world, leases appear far and wide; they are commonplace throughout the business and accou...