publication . Doctoral thesis . 2007

Operating-Lease Disclosures: an empirical investigation

Lückerath-Rovers, Mijntje;
Open Access English
  • Published: 05 Apr 2007
  • Country: Netherlands
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 new lease-accounting approach, called the “asset and liability approach”, capitalises all leases on the balance sheet. This contrasts with the current lease-accounting approach, called the “risk and reward approach”, which discriminates between the recognition of financial leases on the balance sheet and the disclosure of operating leases off the balance sheet. As with the current risk and reward ...
free text keywords: accounting, off-balance, operating-lease
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