Considerations on the subject of lease accounting

Martino, Giulia

doi:10.1016/j.adiac.2011.08.007

Cited by 4 publications

(2 citation statements)

References 14 publications

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“…De Martino (2011), Barone et al. (2014), Morales‐Díaz and Zamora‐Ramírez (2018) provide reviews of the lease literature, highlighting it's importance.…”

Section: Background and Literature Reviewmentioning

confidence: 99%

“…De Martino (2011), Barone et al (2014), Morales-Díaz and Zamora-Ramírez (2018) provide reviews of the lease literature, highlighting it's importance. Prior research has investigated a range of issues relating to leases, including recognition versus disclosure (e.g., Ely 1995;Sengupta and Wang 2011;Giner and Pardo 2018), submissions to standard-setters (e.g., Kabir and Rahman, 2018), the interplay of lease accounting and business strategies (Beattie et al 2006a(Beattie et al , 2006b) and other topics.…”

Section: Literature Review and Research Question Developmentmentioning

confidence: 99%

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The Impact of Lessee and Lessor Accounting in Local Councils

Fahad

Scott

2022

Australian Accounting Review

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This paper examines the impact of capitalising operating leases on the financial ratios for New Zealand councils (local government). It finds that required financial management and leverage ratios significantly worsen, but by an immaterial amount. In contrast, return on assets significantly increases by a material amount. This extends the constructive lease capitalisation literature to public benefit entities. This paper also discusses the role of councils as both lessees and lessors and that any change to lessor accounting for operating leases would have a greater impact on councils, although likely still immaterial. As a recent exposure draft suggests the convergence of International Public Sector Accounting Standard lease accounting with International Financial Reporting Standard 16, this paper provides timely evidence to standard-setters.

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“…De Martino (2011), Barone et al. (2014), Morales‐Díaz and Zamora‐Ramírez (2018) provide reviews of the lease literature, highlighting it's importance.…”

Section: Background and Literature Reviewmentioning

confidence: 99%