Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore
Historically, rentals on leases could be charged to profit and loss account without further disclosure about the future obligations under the lease agreement. However, with the implementation of Statement of Accounting Standard (SAS) 15 which was effective from 1st January 1985, the prevailing pract...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/55540 |
| _version_ | 1811687596253773824 |
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| author | Tan, Eng Teck Tan, Peck Yen Wee, Nicole Yee Hwa |
| author2 | Nanyang Business School |
| author_facet | Nanyang Business School Tan, Eng Teck Tan, Peck Yen Wee, Nicole Yee Hwa |
| author_sort | Tan, Eng Teck |
| collection | NTU |
| description | Historically, rentals on leases could be charged to profit and loss account without further disclosure about the future obligations under the lease agreement. However, with the implementation of Statement of Accounting Standard (SAS) 15 which was effective from 1st January 1985, the prevailing practice was changed. |
| first_indexed | 2024-10-01T05:18:49Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/55540 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T05:18:49Z |
| publishDate | 2014 |
| record_format | dspace |
| spelling | ntu-10356/555402023-05-19T06:08:59Z Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore Tan, Eng Teck Tan, Peck Yen Wee, Nicole Yee Hwa Nanyang Business School Susan Teo DRNTU::Business::Accounting Historically, rentals on leases could be charged to profit and loss account without further disclosure about the future obligations under the lease agreement. However, with the implementation of Statement of Accounting Standard (SAS) 15 which was effective from 1st January 1985, the prevailing practice was changed. ACCOUNTANCY 2014-03-11T08:34:07Z 2014-03-11T08:34:07Z 1994 1994 Final Year Project (FYP) http://hdl.handle.net/10356/55540 en Nanyang Technological University 68 p. application/pdf |
| spellingShingle | DRNTU::Business::Accounting Tan, Eng Teck Tan, Peck Yen Wee, Nicole Yee Hwa Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore |
| title | Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore |
| title_full | Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore |
| title_fullStr | Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore |
| title_full_unstemmed | Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore |
| title_short | Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore |
| title_sort | accounting for leases impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of singapore |
| topic | DRNTU::Business::Accounting |
| url | http://hdl.handle.net/10356/55540 |
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