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Keywords: Off balance sheet finance
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Journal Articles
Accounting for leases: telling it how it is
Available to Purchase
Journal of Property Investment & Finance (2010) 28 (5): 328–332.
Published: 10 August 2010
... Leasing Accounting standards Off balance sheet finance Assets Liabilities In the definitions of SSAP 21 (August 1984): “Accounting for leases and hire purchase contracts”, a lease is “a contract between a lessor and a lessee … ” (neither is defined) “… for the hire of a specific asset. The lessor...
