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Keywords: lease accounting
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (4): 969–996.
Published: 01 December 2015
...Daniel Gyung H. Paik; Joyce A. van der Laan Smith; Brandon Byunghwan Lee; Sung Wook Yoon SYNOPSIS Proposed changes by the FASB and the IASB to lease accounting standards will substantially change the accounting for operating leases by requiring the capitalization of future lease payments. We...
