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Economic Consequences of a New Accounting Standard for Leases

Wei, Jia


This thesis examines the economic consequences of the introduction of a new lease accounting standard (ASC 842) in the United States. The previous lease accounting standards, employed under both IFRS and US GAAP, required leases to be classified either as operating leases (disclosed in the notes to the financial statements) or finance leases (recognised in the financial statements), according to the nature of the rights and obligations agreed. Under the new lease accounting standard, all leases...[Show more]

CollectionsOpen Access Theses
Date published: 2022
Type: Thesis (PhD)
DOI: 10.25911/64M3-JA62


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