Operating-Lease Disclosures: an empirical investigation

Doctoral thesis English OPEN
Lückerath-Rovers, Mijntje;
  • Publisher: Erasmus University Rotterdam
  • Subject: accounting | off-balance | operating-lease

textabstractIn 2008, the International Accounting Standards Board (IASB), in cooperation with the Financial Accounting Standards Board (FASB), will issue a new proposal to change the current accounting regulation with respect to leasing to an alternative approach. This ... View more
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