Don't do this to us, please (leasing)

Citation

(1999), "Don't do this to us, please (leasing)", The Bottom Line, Vol. 12 No. 2. https://doi.org/10.1108/bl.1999.17012baf.015

Don't do this to us, please (leasing)

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Don't do this to us, please (leasing)

T. Schröer in Accountancy (UK), Jan. 1999 Vol 123 No 1265: p.85 (1 page)

Discusses the new international accounting standard on leasing, welcoming its departure from quantitative classification criteria, but noting that it requires very extensive disclosure. Calls for a UK debate on the whole range of executory contracts (e.g. supply and service contracts) as well as leases and argues that the Financial Accounting Standards Board should not promote its "revolutionary" ideas internationally before they are accepted nationally. Believes that the leasing industry cannot flourish without a more certain accounting environment.

Subject(s) Leasing, Accounting standards, International standards

Style: Comparative/evaluation

Reference: 28AF042 (1 credit)