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

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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.

Item Type: Book/Report/Proceedings
Departments: Lancaster University Management School > Accounting & Finance
ID Code: 66584
Deposited By: ep_importer_pure
Deposited On: 17 Sep 2013 08:49
Refereed?: No
Published?: Published
Last Modified: 01 Jan 2020 04:22
URI: https://eprints.lancs.ac.uk/id/eprint/66584

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