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Journal Articles

Leases: A Review of Contemporary Academic Literature Relating to Lessees

Angela Wheeler Spencer, Thomas Z. Webb
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (4): 997–1023.
https://doi.org/10.2308/acch-51239
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...
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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)

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.
https://doi.org/10.2308/acch-50048
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...
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