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Leasing: its financing role and accounting treatment

Research output: Book/Report/ProceedingsBook

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Publication date2004
Place of PublicationLondon
PublisherInstitute of Chartered Accountants in England and Wales
Number of pages109
ISBN (Print)1841523070
<mark>Original language</mark>English

Abstract

Sections cover: lease regulation and the significance of leasing; financing decisions and the role of leasing; lease-debt substitutability; association between operating lease disclosures and market equity risk assessment; the financial statement impact of operating lease capitalisation; lease accounting reform; and summary and conclusions.