Long-Term Leasing -- Accounting, Evaluation, Consequences

By:

Ahmed Riahi-Belkaoui

Format:

Hardback

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Description

Leasing is by far the most important source of finance for various types of assets needed by firms, but this may cause problems. Among them are the decisions to buy or lease and the accounting decisions to capitalize or expense. Riahi-Belkaoui addresses both problems by examining the models and standards used both for management of and accounting for leases. In five chapters Riahi-Belkaoui covers the issues involved in leasing and financing decision models and offers a decision format to reconcile disagreements among various approaches to the lease-or-buy analysis. He examines all the techniques proposed for accounting for long-term leases as formulated by the Statement of Accounting Standards No. 13 and then looks at specific issues. In his final chapter, a unique contribution to the literature on leasing, Riahi-Belkaoui explores the economics of buying. This is a valuable resource for financial accountants, decision makers, and researchers interested in the management of leases.

Author Biography:

AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois at Chicago. Author of more than 30 Quorum books and coauthor of several more, he is also a prolific author of articles published in major scholarly and professional journals, and has served on numerous editorial boards.

Release date NZ

January 13th, 1998

Author

Ahmed Riahi-Belkaoui

Audience

Professional & Vocational

Pages

160

Dimensions

155x235x17

ISBN-13

9781567201475

Product ID

3996959

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