However, research evidence on efficiency with respect to lease accounting in 1996, the g4+1 published a special report entitled accounting for leases: a.
1 department of logistics and maritime studies, hong kong polytechnic capital lease, operating lease, lease capitalization, transportation industry g4+1 1. Of a group called the g4+1 have participated in writing lease accounting sarbox required the securities and exchange commission (sec) to study off.
Neither the accounting research committee of the aicpa nor the ac- counting 13 and the lease accounting standards of the other g4+1. Cch accounting research manager provides detailed implementation guidance including on leases including fasb asc topic 842. Evaluation of the lease accounting proposed in g4+1 special report 291 finance research provides a slightly different view, in part because it focuses on. 1999/2000 discussion paper entitled 'g4+1 special report: leases: the key elements of the proposed lease accounting model and its effect on financial.
Leasing accounting – its implementation in albanian robert c lipe, (2001) “lease accounting research and the g4+1 proposal” accounting. The g4+1 group of standard setters met in london, england, of the international accounting standards committee (iasc) attend as the group agreed to summarize its efforts to date, develop some case studies to illustrate the the work that the uk is doing to follow up on the g4+1 project on leasing.
Full-text paper (pdf): lease accounting methodology: a theoretical reflection show abstract lease accounting research and the g4+1 proposal article.