Accounting for Leases and the Failure of Convergence
The Financial Accounting Standards Board (FASB) in the U.S. and the International Financial Reporting Standards(IASB) commenced a work programme towards convergence and the leasing project was added to their agenda in July 2006. The aim of the project was to develop a single approach to lease accoun...
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| Format: | Article |
| Language: | English |
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Athens Institute for Education and Research
2018-01-01
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| Series: | Athens Journal of Business & Economics |
| Online Access: | https://www.athensjournals.gr/business/2018-4-1-1-Hussey.pdf |