Skip Nav Destination
Close Modal
A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases:
Available to Purchase
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-3 of 3
Keywords: leases
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–21.
Published: 11 March 2025
...Doron Nissim SYNOPSIS ASC 842, which requires balance sheet recognition of right-of-use (ROU) lease assets, resulted in a large increase in reported assets since 2019, thus impairing the time-series consistency of metrics that use assets (e.g., asset turnover). This paper shows that ROU assets can...
Journal Articles
Leases: A Review of Contemporary Academic Literature Relating to Lessees
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (4): 997–1023.
Published: 01 December 2015
...Angela Wheeler Spencer; Thomas Z. Webb SYNOPSIS Accounting for corporate leasing activities has been examined and debated for more than 30 years. Currently both the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are developing standards to modify...
Journal Articles
A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases: American Accounting Association's Financial Accounting Standards Committee (AAA FASC)
Available to Purchase
Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Eiko Tsujiyama, T. Jeffrey Wilks
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (4): 861–871.
Published: 01 December 2011
... on accounting for leases. This exposure draft seeks to shift lease accounting from an “ownership” model to a “right-of-use” model. Under the current ownership model, leases can be reported on balance sheet (finance leases) if certain tests are met, or off balance sheet (operating leases) if those tests...