Conceptual Problems with a New Lease Accounting Approach Out of Stock
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By Winfried Mellwig Spring 1998 Issue Various standard-setting boards have given new credence to "the McGregor report". Its asset and liability model contrasts sharply, however, with the recently adopted International Accounting Standard 17. This article explores the debate about the classification between finance and operating leases.
By Winfried Mellwig Spring 1998 Issue Various standard-setting boards have given new credence to "the McGregor report". Its asset and liability model contrasts sharply, however, with the recently adopted International Accounting Standard 17.
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