ADVANCED ACCOUNTING THEORY & PRACTICE ASSIGNMENT
In relation to accounting for, and reporting on, lease transactions by lessees, you are required to:
- Describe, and illustrate with an example of your own devising, three alternative accounting treatments which might be adopted when lessees account for lease transactions.
- Explain in your own words the key features of the current international accounting standard. You should use at least one example from a recently published set of financial statements to illustrate the reporting effects of the standard.
- Discuss whether current proposals to replace the existing standard will result in more relevant information for users of financial statements.
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