Understanding the New Lease Accounting Guidance
Copyright policy ) Leonard J. Sliwoski;
Understanding the New Lease Accounting Guidance
The article discusses the new lease accounting rules in ASU 2016–02. Specifically, the article discusses how implementation of these rules prohibits lessees from using leases to obtain off‐balance sheet financing. The article contrasts ASU 2016–02 lease accounting and previous lease accounting rules, and provides a numerical lease example illustrating both previous and new lease accounting rules. © 2017 Wiley Periodicals, Inc.
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These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 1
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