IFRS Lease Draft: Impact on Financial Statements
碩士 === 國立臺灣大學 === 會計學研究所 === 100 === Operating lease has been used as a method of off-balance sheet financing to improve companies’ performance and debt ratio. The existing lease accounting model requires lessees to classify their leases as either finance leases or operating leases. However, this...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/81741751622583637268 |