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Journal Articles
Accounting Horizons (2013) 27 (1): 51–74.
Published: 01 March 2013
...Ross Jennings; Ana Marques SYNOPSIS: A proposed accounting standard issued jointly by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) would require firms to recognize many more lease assets than are currently required and to amortize those...