An Interpretation of FASB’s Accounting for Leverage Leases.
碩士 === 元智大學 === 商學碩士班(會計學程) === 102 === This study is mainly based on the FAS no. 13 to explain the accounting for leveraged leases. Due to the large amount of capital involved, the lessor tends to rely on external financing for funds to acquire the asset leased to the lessee. Thus, there are three...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/evm8a7 |