The valuation and reliability implications of FIN 46 for synthetic lease liability
| Year of publication: |
2013
|
|---|---|
| Authors: | Callahan, Carolyn M. ; Smith, Rodney E. ; Spencer, Angela Wheeler |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 32.2013, 4, p. 271-291
|
| Subject: | Bilanzierungsgrundsätze | Accounting standards | Immobilien-Leasing | Real estate leasing | USA | United States | 2004 |
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