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Keywords: leases
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Journal Articles
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
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