Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – Leases
The IASB and the FASB, in 2010, made available to the community the Exposure Draft2010/9 - Leases. This document proposed a different model of existing accounting of leasing transactions for both lessors and lessees. Among the main changes is the abolition of classes of financial leasing and operati...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2013-08-01
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| Series: | Enfoque |
| Subjects: | |
| Online Access: | http://186.233.154.254/ojs/index.php/Enfoque/article/view/20270 |