Accounting for leases : a new approach : recognition by lessees of assets and liabilities arising under lease contracts

著者

• McGregor, Warren J.
• Financial Accounting Standards Board

書誌事項

Accounting for leases : a new approach : recognition by lessees of assets and liabilities arising under lease contracts

Warren McGregor, principal author

[Financial Accounting Standards Board], c1996

注記

Includes bibliographical references

"Australian Accounting Standards Board, Canadian Accounting Standards Board, International Accounting Standards Committee, New Zealand Accounting Standards Review Board, New Zealand Financial Reporting Standards Board, United Kingdom Accounting Standards Board, United States Financual Accounting Standards Board"--Cover

"This paper resulted from the efforts of a 'working group' consisting of Board members and senior staff members of the standard-setting bodies of Australia, Canada, New Zealand, the United Kingdom, and the United States of America, and staff of the International Accounting Standards Committee (IASC)"--P. iii

詳細情報

• NII書誌ID(NCID): BA43632327
• LCCN: 97147720
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: [Norwalk, CT]
• ページ数/冊数: viii, 34 p.
• 大きさ: 23 cm
• 件名:
  • LCSH : Leases -- Accounting
  • LCSH : Banks and banking -- Costs