The value relevance of the operacional leases
So far, the operational leases are accounted as an expense and not as an asset but there is a proposal by the International Accounting Standards Board (IASB) to accounting them as finance lease because IASB believes that that improves the quality and comparability. So, I test whether the accounting...
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| Format: | conferenceObject |
| Language: | eng |
| Published: |
2022
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10071/25176 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/25176 |