title
Impact of Lease Capitalization on the Development of Accounting Standards: A Theoretical Research
Liisingu kapitaliseerimise mõju arvestusstandardite arengule: teoreetiline käsitlus
author
Wiebelt, Tobias
keywords
liising
liisingu kapitaliseerimine
dissertatsioonid
lease capitalization
accounting standards
IAS 17
ASC 840
ED 2010/09
economic approach
substance over form
dissertations
publisher
TUT Press
supervisor
Alver, Lehte
defence date
28.05.2012
identifier
ISBN 9789949232680 (publication)
ISBN 9789949232697 (pdf)
ISSN 14964782
language
eng
institution
Tallinna Tehnikaülikool
Tallinn University of Technology
faculty
Majandusteaduskond
School of Economics and Business Administration
department / college
Majandusarvestuse instituut
Department of Accounting