Lease Accounting Standard Changes to Impact Financial Reporting

By Barbara Apostolou, Nicholas Apostolou and Jack W. Dorminey - West Virginia University On August 17, 2010, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) jointly released exposure drafts (ED) of proposed accounting standards that, as currently...

Lease Accounting Changes to Impact Financial Reporting

by Barbara Apostolou - Professor, University of West Virginia, Nicholas Apostolou - Visiting Professor, University of West Virginia, and Jack W. Dorminey - Assistant Professor, University of West Virginia On August 17, 2010, the Financial Accounting Standards Board (FASB) and the International Accounting...