About this document
Lease Capitalisation Effects on Finances by Jane Susan Thomas is a document available to read on EtoBox.
The document discusses the impact of lease capitalization on financial statements and key ratios based on evidence from Australia. Lease capitalization significantly increases total assets, total liabilities, and debt ratios reported on company balance sheets and income statements. Prior studies show total assets increase by 3-6% on average and total liabilities increase by 8-39% on average due to recognizing operating leases. The primary study found lease capitalization increases debt-to-equity and debt-to
- Author
- Jane Susan Thomas
- Language
- EN