dc.contributor.author | Dang, Tam | |
dc.date.accessioned | 2019-02-09T14:24:13Z | |
dc.date.available | 2019-02-09T14:24:13Z | |
dc.date.issued | 2017-04-25 | |
dc.identifier | oksd_dang_HT_2017 | |
dc.identifier.uri | https://hdl.handle.net/11244/317210 | |
dc.description.abstract | In early 2016, the Financial Accounting Standards Board issued updated leasing standards intended to improve the financial reporting of leases. The new standards require lessees to report leases with terms of more than 12 months to be on the balance sheet. The new FASB standards is anticipated to provide a more faithful representation regarding leases to investors and financial statement users. In this study, I will provide a brief discussion about the new leasing standards. Second, I will explore the role technology and information systems plays in overcoming the difficulties with adopting the new leasing standards. Lastly will be an exploration concerning the costs of implementing this new standard. | |
dc.format | application/pdf | |
dc.language | en_US | |
dc.rights | Copyright is held by the author who has granted the Oklahoma State University Library the non-exclusive right to share this material in its institutional repository. Contact Digital Library Services at lib-dls@okstate.edu or 405-744-9161 for the permission policy on the use, reproduction or distribution of this material. | |
dc.title | Leases | |
osu.filename | oksd_dang_HT_2017.pdf | |
osu.accesstype | Open Access | |
dc.type.genre | Honors Thesis | |
dc.type.material | Text | |
dc.contributor.director | Spencer, Angela Wheeler | |
dc.contributor.facultyreader | Hargrove, Gaylene | |
thesis.degree.discipline | Accounting | |
thesis.degree.grantor | Oklahoma State University | |