The impact of constructive operating lease capitalization on key accounting ratios

Article Abstract:

The publication of FRS5 will be accompanied by a change in the UK's lease accounting regulations which do not currently require operating leases to be capitalized in lessees' accounts. A new study investigates the impact of lease capitalization on important financial ratios, including company cash flows and market valuations. It is shown that operating leases are an important component of long-term financing. Details of the study are presented.

Accounting Methods, Laws, regulations and rules, Accounting

---

Operating leases and the assessment of lease-debt substitutability

Article Abstract:

Issues related to substitutability between non-lease debt and leasing for British companies are examined in detail.

Financial Management, United Kingdom, Finance, Corporations, Corporate finance

---

Recognition versus disclosure: An investigation of the impact on equity risk using UK operating lease disclosures

Article Abstract:

The effects of disclosure on equity risk is examined.

Reporting & Disclosure, Disclosure statements (Accounting)

Similar abstracts:

• Abstracts: BA cuts costs to combat increased competition. Airlines win on two fronts. The cost of Concorde
• Abstracts: The upside of investment losses. Capital business. An income from the tax man
• Abstracts: Prospects for additional tax legislation in 2001. Year-end tax legislation. What is new for the 2000 tax return filing season?
• Abstracts: On investment banker monitoring in the new issues market. Discussion of does the presence of venture capitalists improve the survival profile of IPO firms?

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.