Projekt IASB vytvoření nových pravidel pro leasing

Autor: Čakarová, Cveta

The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Pri

Externí odkaz: http://www.nusl.cz/ntk/nusl-142146

Lobbying Behavior: Evidence from Proposed Changes in Lease Accounting

Autor: Comiran, Fernando Heineck

Publikováno v: Comiran, Fernando Heineck. (2014). Lobbying Behavior: Evidence from Proposed Changes in Lease Accounting. UC Berkeley: Business Administration, Ph.D. Program. Retrieved from: http://www.escholarship.org/uc/item/2bm7t3md

This dissertation examines the motivations that lead some firms to lobby against the proposed change in accounting for leases. There are at least three distinct motivations for a company to lobby against the proposed change: a high perceived cost of

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______325::488d68433f4505402637e710b90f4ab8
http://www.escholarship.org/uc/item/2bm7t3md