Determinants of corporate lobbying intensity in the lease standard-setting process
The highly controversial lease standard-setting project that will replace the standards currently in place, establishes a new approach that includes the recognition of all assets and liabilities associated with lease contracts on the balance sheet, regardless of their classification. The complex sta...
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| Pubblicato in: | Revista de Contabilidad |
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| Autori principali: | , |
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Asociación Española de Profesores Universitarios de Contabilidad
2017
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| Soggetti: | |
| Accesso online: | https://www.redalyc.org/articulo.oa?id=359752056003 |
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