B
uscar
R
evistas
T
esis
Acceso usuarios
Acceso de usuarios registrados
Identificarse
¿Olvidó su contraseña?
¿Es nuevo?
Regístrese
Ventajas de registrarse
Ayuda
Ir al conteni
d
o
Las nuevas normas contables de arrendamientos
:
causas y potenciales efectos económicos
Belén Gill de Albornoz Noguer
[1]
;
Simona Rusanescu
;
Paula Cabedo Cortés
[1]
Universitat Jaume I
Universitat Jaume I
Castellón,
España
Localización:
Revista de Contabilidad y Tributación. CEF
,
ISSN-e
2792-8306,
ISSN
2695-6896,
Nº 406, 2017
,
págs.
207-246
Idioma:
español
DOI
:
10.51302/rcyt.2017.4355
Texto completo no disponible
(Saber más ...)
Dialnet Métricas
:
6
Citas
Referencias bibliográficas
ALISSA, W.; BONSALL, S. B.; KOHARKI, K. y PENN, M. W. [2013]: «Firms' use of accounting discretion to influence their credit ratings»,...
ALTAMURO, J.; JOHNSTON, R.; PANDIT, S. y ZHANG, H. [2014]: «Operating leases and credit assessments», Contemporary Accounting Research, 31(2),...
ANG, J. y PETERSON, P. [1984]: «The leasing puzzle», Journal of Finance 39(4), págs. 1.055-1.065.
BARRAL, A.; CORDOBÉS, M. y RAMÍREZ, J. [2014]: «Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en...
BENNETT, B. y BRADBURY, M. [2003]: «Capitalizing non-cancelable operating leases», Journal of International Financial Management and Accounting,...
CASKEY, J. y OZEL, B. N. [2015]: «Reporting and non-reporting incentives in leasing: Evidence from the airline Industry», Institute of Global...
COLLINS, D. L.; PASEWARK, W. R. y RILEY, M. E. [2012]: «Financial reporting outcomes under rules-based and principles-based accounting standards»,...
COOK, D. C. [1963]: «The case against capitalizing leases», Harvard Business Review, 41(1), págs. 145-161.
DECHOW, P.; GE, W. y SCHRAND, C. [2010]: «Understanding earnings quality: A review of the proxies, their determinants and their consequences»,...
DELOITTE [2011]: How prepared is your organization to cope with these new standards? A Deloitte survey on the FASB’s proposed changes to lease...
DELOITTE [2016]: NIIF 16 Arrendamientos. Lo que hay que saber sobre cómo van a cambiar los arrendamientos. Mantente actualizado. Grupo Técnico...
DEMERJIAN, P. R. [2011]: «Accounting standards and debt covenants: Has the "balance sheet approach" led to a decline in the use of...
DIETER, R. [1979]: «Is lessee accounting working?», The CPA Journal, 49(8), págs. 13-19.
DUKE, C. J.; HSIEH, S. y SU, Y. [2009]: «Operating and synthetic leases: Exploiting financial benefits in the post-Enron era», Advances in...
DUROCHER, S. [2008]: «Canadian evidence on the constructive capitalization of operating leases», Accounting Perspectives, 7(3),...
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) [1976]: Accounting for Leases. SFAS No. 13. Disponible en: http://www.fasb.org/resources/ccurl/62/358/fas13.pdf
FINANCIAL WATCH [2007]: Capitalization of operating leases by credit rating agencies. Different agencies use different methods, febrero.
FORBES [2005]: «Lease accounting gets uglier», 14 marzo.
FÜLBIER, R. U.; SILVA, J. L. y PFERDEHIRT, M. H. [2008]: «Impact of lease capitalization on financial ratios of listed German companies»,...
GILL-DE-ALBORNOZ, B. y RUSANESCU, S. [2015]: «Capitalizando los arrendamientos operativos: el caso Inditex», I premio de casos prácticos para...
GOODACRE, A. [2003]: «Operating lease finance in the UK retail sector», International Review of Retail, Distribution and Consumer Research,...
IMHOFF, E.; LIPE, R. y WRIGHT, D. [1991]: «Operating leases: Impact of constructive capitalization», Accounting Horizons, 5(1), págs. 51-63.
IMHOFF, E.; LIPE, R. y WRIGHT, D. [1993]: «The effects of recognition versus disclosure on shareholder risk and executive compensation», Journal...
INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE (IASC) [1982]: IAS 17: Leases.
INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) [2007]: History of lease accounting. Information for observers. Board Meeting: 22 March. Project:...
INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) [2015]: Snapshot: Conceptual Framework for financial reporting. Exposure draft, May.
IASB/FASB [2010]: Exposure Draft 2010/9: Leases.
IASB/FASB [2011]: Comment letter summary. Staff paper. Agenda paper 5A/FASB memo 123.
IASB/FASB [2013]: Snapshot: Leases of ED/2013/6.
JAAFAR, A. y MCLEAY, S. [2007]: «Country effects and sector effects on the harmonization of accounting policy choice», Abacus, 43(2), págs....
LEONE, M. [2010]: «Taking the "ease" out of "lease"?», CFO, 26(10), págs. 52-55.
LIM, S. C. [2014]: «The information content of disaggregated accounting profitability: Operating activities versus financing activities»,...
MCGREGOR, W. [1996]: «Accounting for leases: A new approach», Stamford, CT: Financial Accounting Standards Board.
MONSON, D. W. [2001]: «The conceptual framework and accounting for leases», Accounting Horizons, 15(3), págs. 275-287.
MULFORD, C. y GRAM, M. [2007]: «The effects of lease capitalization on various financial measures: An analysis of the retail industry», Journal...
SEC [2005]: Report and recommendations pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 on arrangements with off-balance sheet...
SMITH, C. W. y WAKEMAN, L. M. [1985]: «Determinants of corporate leasing policy», The Journal of Finance, 40(3), págs. 895-908.
Opciones
Mi Ágora
S
elección
Opciones de artículo
Seleccionado
Opciones de compartir
Opciones de entorno
Sugerencia / Errata
©
2025
INAP
- Todos los derechos reservados
Ayuda
Accesibilidad
Aviso Legal
¿En qué podemos ayudarle?
×
Buscar en la ayuda
Buscar