Accounting for Leases:Fundamental Principles(Wiley Corporate F&A)

租赁会计学:基本原则

会计学

售   价:
448.00
发货周期:预计3-5周发货
作      者
出  版 社
出版时间
2018年10月17日
装      帧
精装
ISBN
9781119157083
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页      码
336
开      本
15.24 x 22.86 cm.
语      种
英文
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图书简介
This book provides an overview of the complex lease accounting rules which affect both lessees and lessors. It discusses the background of lease accounting and financial reporting rules, short and long-term lease accounting trends, and the current state of the lease accounting rules. Headline investigations of accounting improprieties at various companies revealed that some companies had exploited GAAP for leasing to achieve suspect off-balance sheet results.  Policymakers reacted to these incidents by attempting to fix perceived problems in the rules. This book explains the nature of the changes that have occurred and how they have affected the structuring of complex leasing transactions. It also addresses the nature of the changes to the guidelines that affect the structuring of more complex leasing transactions as a result of policymakers post-Enron attempt to fix the perceived problems associated with any off-balance sheet activity.
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