@article{b017b03bd4a04095905d621cae1b8337,
title = "The Joint FASB/IASB Lease Project: Discussion And Industry Implications",
author = "John Kostolansky and Brian Stanko",
note = "Operating Leases, Capital/Financing Leases, Off-Balance Sheet Financing, FASB, IASB, Topic 840 Over several decades, the Financial Accounting Standards Board and International Accounting Standards Board have enacted numerous changes to the controversial lease accounting rules. As currently prescribed, operating leases are treated as rental arrangements whereby the lessee does not record a liability - a situation generally referred to as off-balance sheet financing.",
year = "2011",
month = aug,
day = "19",
doi = "10.19030/jber.v9i9.5633",
language = "American English",
volume = "9",
journal = "Journal of Business \& Economics Research",
number = "9",
}