Browsing by Subject "long-term operating leases"

Now showing items 1-1 of 1

Determining the impact of capitalising long-term operating leases on the financial ratios of the top 40 JSE-listed companies

De Villiers, Rikus R.; Middelberg, Sanlie L. (Clute Institute, 2013)

Operating leases form a great part of companies’ financing structures in today’s economic environment. Some accounting standard-setters and other users of financial statements are of the opinion that the current standard ...