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Keywords: off-balance sheet financingClose
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (4): 997–1023.
Published: 01 December 2015
... ) lacks the bright-line tests associated with SFAS No. 13 but is similar in spirit to that standard and likewise follows an “ownership approach,” as described by Biondi et al. (2011) . leases operating leases off-balance sheet financing In May 2013, the Financial Accounting Standards Board...