Date of Award
Spring 5-2013
Degree Type
Honors College Thesis
Department
Accounting
First Advisor
Michael T. Dugan
Advisor Department
Accounting
Abstract
The research performed in this study has two main objectives. The first objective relates to lease accounting and the way accounting for leases differs between Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). The second objective relates to how companies will be affected by the convergence of GAAP and IFRS.
Copyright
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Recommended Citation
Bailey, Ellen E., "GAAP and IFRS Convergence: The Effect On Lease Accounting" (2013). Honors Theses. 157.
https://aquila.usm.edu/honors_theses/157