No more hiding lease liability

• Autores: C Terry Grant
• Localización: Strategic Finance, ISSN-e 1524-833X, Vol. 98, Nº. 1, 2016
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Statement of Financial Accounting Standards (SFAS) No. 13, Accounting for Leases, only required entities with capital leases to report a lease liability and asset on the balance sheet. The long-anticipated new lease accounting standard is the product of a decade-long joint project of the FASB and the International Accounting Standards Board (IASB) aimed at increasing the relevance and faithful representation of financial reporting for lease transactions.