Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting
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DOI: 10.11118/actaun201260070345
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References listed on IDEAS
- Beattie, Vivien & Goodacre, Alan & Thomson, Sarah, 2000. "Operating leases and the assessment of lease-debt substitutability," Journal of Banking & Finance, Elsevier, vol. 24(3), pages 427-470, March.
- Beattie, Vivien & Goodacre, Alan & Thomson, Sarah Jane, 2006. "International lease-accounting reform and economic consequences: The views of U.K. users and preparers," The International Journal of Accounting, Elsevier, vol. 41(1), pages 75-103.
- Imhoff, E.A. & Thomas, J.K., 1988. "Economic Consequences Of Accounting Standards: The Lease Disclosure Rule Change," Papers fb-_88-36, Columbia - Graduate School of Business.
- Imhoff, Eugene Jr. & Thomas, Jacob K., 1988. "Economic consequences of accounting standards : The lease disclosure rule change," Journal of Accounting and Economics, Elsevier, vol. 10(4), pages 277-310, December.
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Keywords
lease; right of use; lessee; IFRS and US GAAP convergence;All these keywords.
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