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Journal Articles
Accounting for leases – lessons from COVID-19
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2021) 33 (2): 238–245.
Published: 02 June 2021
...Alan Teixeira Purpose The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have given relief to lessees in response to the coronavirus (COVID-19) pandemic. However, it is not clear why any relief from the requirements in International Financial...
