The IASB and FASB Stumble Over the Annuity Method of Depreciation

Even though the IASB and the FASB avowed that they would not use the annuity method of depreciation in their leases exposure draft of May 2013, they did so anyway, and with stealth. This article discusses and illustrates the annuity method of depreciation and then critically assesses how the IASB and the FASB have tried to defend their Type B lease treatment as involving a "plug figure" and not as an application of the annuity method, which it is

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Year of publication:	2013
Authors:	Zeff, Stephen A.
Publisher:	[2013]: [S.l.] : SSRN
Subject:	IFRS \| Theorie \| Theory \| Bilanzierungsgrundsätze \| Accounting standards \| Bilanzielle Bewertung \| Accounting valuation \| Abschreibung \| Depreciation

Extent:	1 Online-Ressource (5 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Accounting in Europe, Vol. 11, No. 1 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 16, 2013 erstellt
Classification:	M41 - Accounting
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013076076