中央大学図書館

Accounting for leases : a new approach : recognition by lessees of assets and liabilities arising under lease contracts

Warren McGregor, principal author. -- [Financial Accounting Standards Board], c1996. -- (Financial accounting series ; No. 163-A). <BB00864885>
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書誌詳細

標題および責任表示 Accounting for leases : a new approach : recognition by lessees of assets and liabilities arising under lease contracts / Warren McGregor, principal author
出版・頒布事項 [Norwalk, CT] : [Financial Accounting Standards Board] , c1996
形態事項 viii, 34 p. ; 23 cm
書誌構造リンク Financial accounting series <BB00864717> No. 163-A//a
注記 Includes bibliographical references
注記 "Australian Accounting Standards Board, Canadian Accounting Standards Board, International Accounting Standards Committee, New Zealand Accounting Standards Review Board, New Zealand Financial Reporting Standards Board, United Kingdom Accounting Standards Board, United States Financual Accounting Standards Board"--Cover
注記 "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
学情ID BA43632327
本文言語コード 英語
著者標目リンク McGregor, Warren J. <AU00201167>
著者標目リンク *Financial Accounting Standards Board <AU00140051>
分類標目 Accounting DC15:657
件名標目等 Leases -- Accounting
件名標目等 Banks and banking -- Costs