Considering the effects of operating lease capitalization on key financial ratios
M. Angels Fitó; Soledad Moya; Neus Orgaz
| Alternative title: | Consideración de los efectos de la capitalización de arrendamientos operativos en las principales ratios financieras |
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| Year of publication: |
2013
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| Authors: | Fitó Bertran, Àngels ; Moya, Soledad ; Orgaz, Neus |
| Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 42.2013, 159, p. 341-369
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| Subject: | operating leases | international financial reporting standards | impact assessment | constructive method | factor method | Leasing | IFRS | Betriebliche Finanzwirtschaft | Managerial finance | Betriebliche Kennzahl | Financial ratio | Rechnungswesen | Accounting |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zsfassung in span. Sprache |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010200648