Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore

Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore

Historically, rentals on leases could be charged to profit and loss account without further disclosure about the future obligations under the lease agreement. However, with the implementation of Statement of Accounting Standard (SAS) 15 which was effective from 1st January 1985, the prevailing pract...

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Bibliographic Details
Main Authors: Tan, Eng Teck, Tan, Peck Yen, Wee, Nicole Yee Hwa
Other Authors: Nanyang Business School
Format: Final Year Project
Language:English
Published: 2014
Subjects:
DRNTU::Business::Accounting
Online Access:http://hdl.handle.net/10356/55540
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Institution: Nanyang Technological University
Language: English
Description
Summary:Historically, rentals on leases could be charged to profit and loss account without further disclosure about the future obligations under the lease agreement. However, with the implementation of Statement of Accounting Standard (SAS) 15 which was effective from 1st January 1985, the prevailing practice was changed.

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