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Keywords: principles-based standards
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Journal Articles
Accounting Horizons (2012) 26 (4): 681–705.
Published: 01 December 2012
..., the lease accounting standards under U.S. GAAP and IFRS are good examples of our primary constructs of interest: rules-based and principles-based standards, respectively. U.S. GAAP provides classic bright-line quantitative thresholds for determining whether a lease should be classified as operating...