The conceptual framework and accounting for leases

Accounting Horizons

Volumn 15, Issue 3, 2001, Pages 275-287

  Monson, Dennis W ^a  

^a KPMG LLP   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 68849120939     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2001.15.3.275     Document Type: Note

References (6)

1. American Institute of Certified Public Accountants (AICPA). 1964. Reporting of Leases in Financial Statements of Lessees. Accounting Principles Board Opinion No. 5. New York, NY: AICPA.
2. Financial Accounting Standards Board (FASB). 1976. Accounting for Leases. Statement of Financial Accounting Standards No. 13. Stamford, CT: FASB
3. -. 1980. Qualitative Characteristics of Accounting Information. Statement of Financial Accounting Concepts No. 2. Stamford, CT: FASB
4. -. 1985. Elements of Financial Statements. Statement of Financial Accounting Concepts No. 6. Norwalk, CT: FASB
5. McGregor, W. 1996. Accounting for Leases: A New Approach - Recognition by Lessees of Assets and Liabilities Arising under Lease Contracts. FASB Financial Accounting Series - Special Report. Norwalk, CT: FASB
6. Nailor, H., and A. Lennard. 2000. LEASES: Implementation of a New Approach. FASB Financial Accounting Series - Special Report. Norwalk, CT: FASB