The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia
The IASB/FASB exposure draft ED 2013 on lease accounting, if introduced as a standard, will fundamentally change the way that leases are accounted for and reported in financial statements. This paper seeks to provide information on the proposed new lease accounting rules and to illustrate their i...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2015-09-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol9/iss3/3 |