The impact of constructive operating lease capitalisation on key accounting ratios
نویسندگان
چکیده
منابع مشابه
The impact of constructive operating lease capitalisation on key accounting ratios
Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is hkely to change with the publication of FRS 5. This study conducts a prospective analysis of the effects of such a change. The potential magnitude of the impact of lease capitalisation upon individual users' decisions, market valuations, company cash flows, and...
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ژورنال
عنوان ژورنال: Accounting and Business Research
سال: 1998
ISSN: 0001-4788,2159-4260
DOI: 10.1080/00014788.1998.9728913