Criticism mounts against lease-accounting proposal

09/9/2013 | Accounting Today

Critics of proposed lease-accounting changes by the Financial Accounting Standards Board and the International Accounting Standards Board have gained more ammunition. The American Accounting Association has released a study that shows increased disclosure is needed to address concerns about lease accounting, not a revised standard. Also, the FASB's Investor Advisory Committee says the draft standard is not an improvement over generally accepted accounting principles.

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