GAAP VS. IFRS TREATMENT OF LEASES AND THE IMPACT ON FINANCIAL RATIOS

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Peter Harris ; William Stahlin ; Liz Washington Arnold ; Katherine Kinkela (2013)
  • Journal: Review of Business and Finance Studies, volume 4, issue 2, pages 97-106
  • Subject: US GAAP, IFRS, Capital Lease, Operating Lease, Financing Lease, Ratios.
    • jel: jel:M4 | jel:M41 | jel:M42 | jel:M48 | jel:M49

As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS) as the required framework for financial statements. A non-comprehensive listing includes the European Union Countries, Canada, Australia and New Zealan... View more
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