Browsing Kandidatuppsatser Företagsekonomiska institutionen by Subject "IAS 17, IFRS, Exposure draft, lease classification, new lease standard, consequences"
Now showing items 1-1 of 1
-
Consequences of a New Lease Standard - a qualitative study from a company and auditor perspective
(2012-08-07)Background and discussion: The current lease standard, IAS 17, has been accused for causing an unfaithful accounting where the comparability between companies is unclear. In order to overcome the issues, the IASB and FASB ...