Leasing : its financing role and accounting treatment

Beattie, Vivien and Goodacre, Alan and Thomson, Sarah Jane (2004) Leasing : its financing role and accounting treatment. Institute of Chartered Accountants in England and Wales, London. ISBN 1841523070

Abstract

Sections cover: lease regulation and the significance of leasing; financing decisions and the role of leasing; lease-debt substitutability; association between operating lease disclosures and market equity risk assessment; the financial statement impact of operating lease capitalisation; lease accounting reform; and summary and conclusions.