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A Study on Whether Lease Capitalization by the Lessee Provides Necessary Information to its Investors
|Title:||A Study on Whether Lease Capitalization by the Lessee Provides Necessary Information to its Investors|
|Issue Date:||15 Jan 2014|
|Publisher:||University of Hawaii at Manoa|
|Abstract:||The capitalization of leases on a lessee's balance sheet has been a controversial issue in the accounting profession for more than three decades. In spite of the pronouncements by the American Institute of Certified Public Accountants and the Securities and Exchange Commission throughout these years, the questions remain unsolved. The purpose of this paper is to consider whether lease capitalization by the lessee provides necessary information about the company to an investor placing a value upon its common stock. In doing so, we are taking only one aspect of the arguments involved, namely, information for investors as a reason for lease capitalization. Other arguments for or against lease capitalization will not be covered except as background information. Therefore, any conclusion reached in this paper will be based upon this aspect alone and there is no intent to propose any overall solution to the problem of whether leases should be capitalized.|
|Pages/Duration:||ii, 76 pages|
|Rights:||All UHM Honors Projects are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission from the copyright owner.|
|Appears in Collections:||Honors Projects for Business Administration|
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