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New Accounting for Lessees
Author(s) -
Ciesielski Jack T.,
Weirich Thomas R.
Publication year - 2009
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20562
Subject(s) - lease , accounting , business , financial accounting , plan (archaeology) , accounting standard , management accounting , accounting information system , finance , geography , archaeology
Since 1976, lease accounting by lessees has been fairly consistent. But in March 2009, the Financial Accounting Standards Board and the International Accounting Standards Board issued a “joint discussion paper”—and if its provisions become a final standard, it means big changes in accounting for lessees. Companies need to understand the proposed changes and plan ahead. This article will help. © 2010 Wiley Periodicals, Inc.
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