Changes in the financial ratios of the wholesale and retail sector companies arising from the new accounting of the operating lease
In a recent study, released by the International Accounting Standard Board (IASB), changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies. This impact is mainly due to the accounting characteristics that the operating lease has, off balance item. In this sen...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Centro Universitário ENIAC
2016-11-01
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| Series: | Revista Eniac Pesquisa |
| Subjects: | |
| Online Access: | https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/380 |