Accounting for leases
Subtitle: a new approach : recognition by lessees of assets and liabilities arising under lease contracts
By: Warren McGregor.
Contributors: Financial Accounting Standards Board.
Series: Financial accounting series,; no. 163-A; Special Report; Special report (Financial Accounting Standards Board)
Publisher: Financial Accounting Standards Board
Published: 1996
Place of publication: Norwalk, CT
Language: eng
Number of pages: 34
Subjects: Leases -- Accounting.; Banks and banking -- Costs.
Other titles: Recognition by lessees of assets and liabilities arising under lease contracts
Notes: "July 1996."--Cover.
"Australian Accounting Standards Board ... [et al.]."
"This paper resulted from the efforts of a 'working group' consisting of Board members and senior staff members of the standard-setting bodies of Australia, Canada, New Zealand, the United Kingdom, and the United States of America, and staff of the International Accounting Standards Committee (IASC)"--P. iii.