Research output: Book/Report/Proceedings › Book
Research output: Book/Report/Proceedings › Book
}
TY - BOOK
T1 - Leasing
T2 - its financing role and accounting treatment
AU - Beattie, Vivien
AU - Goodacre, Alan
AU - Thomson, Sarah Jane
PY - 2004
Y1 - 2004
N2 - 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.
AB - 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.
M3 - Book
SN - 1841523070
BT - Leasing
PB - Institute of Chartered Accountants in England and Wales
CY - London
ER -