The Effects of IFRS Lease Accounting Project on the Swedish Commercial Real Estate Market : A qualitative study of the latest developments in IASB’s Leasing project
Today problems exist with how the leases are recognized in public companies that uses the IFRS. The liability to make lease payments is not recognized as a liability in the balance sheet even though it should according to the current lease accounting standard. There are two different classifications...
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| Format: | Others |
| Language: | English |
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KTH, Fastigheter och byggande
2012
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-102312 |