Accounting for Leases and the Failure of Convergence

The Financial Accounting Standards Board (FASB) in the U.S. and the International Financial Reporting Standards(IASB) commenced a work programme towards convergence and the leasing project was added to their agenda in July 2006. The aim of the project was to develop a single approach to lease accoun...

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Príomhchruthaitheoir: Roger Hussey
Formáid: Alt
Teanga:English
Foilsithe / Cruthaithe: Athens Institute for Education and Research 2018-01-01
Sraith:Athens Journal of Business & Economics
Rochtain ar líne:https://www.athensjournals.gr/business/2018-4-1-1-Hussey.pdf