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Keywords: off-balance sheet financing
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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
... reviewers and the editors for helpful comments on this manuscript. July 2013 July 2015 2015 leases operating leases off-balance sheet financing In May 2013, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) jointly issued...
