Changes in lease financing practice during lease accounting standard overhaul (2005-2014)
Year of publication: |
2016
|
---|---|
Authors: | Song, Xiaofei |
Published in: |
American journal of finance and accounting. - Genève : Inderscience Enterprises Ltd., ISSN 1752-7767, ZDB-ID 2449731-9. - Vol. 4.2015/2016, 3/4, p. 309-326
|
Subject: | lease financing | lease accounting | off-balance sheet financing | contingent lease payment | lease renewal option | Leasing | Rechnungswesen | Accounting | IFRS | Bilanz | Balance sheet | Betriebliche Finanzwirtschaft | Managerial finance |
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