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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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

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spelling	sg-ntu-dr.10356-555402023-05-19T06:08:59Z Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore Tan, Eng Teck Tan, Peck Yen Wee, Nicole Yee Hwa Nanyang Business School Susan Teo DRNTU::Business::Accounting 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. ACCOUNTANCY 2014-03-11T08:34:07Z 2014-03-11T08:34:07Z 1994 1994 Final Year Project (FYP) http://hdl.handle.net/10356/55540 en Nanyang Technological University 68 p. application/pdf
institution	Nanyang Technological University
building	NTU Library
continent	Asia
country	Singapore Singapore
content_provider	NTU Library
collection	DR-NTU
language	English
topic	DRNTU::Business::Accounting
spellingShingle	DRNTU::Business::Accounting Tan, Eng Teck Tan, Peck Yen Wee, Nicole Yee Hwa Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore
description	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.
author2	Nanyang Business School
author_facet	Nanyang Business School Tan, Eng Teck Tan, Peck Yen Wee, Nicole Yee Hwa
format	Final Year Project
author	Tan, Eng Teck Tan, Peck Yen Wee, Nicole Yee Hwa
author_sort	Tan, Eng Teck
title	Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore
title_short	Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore
title_full	Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore
title_fullStr	Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore
title_full_unstemmed	Accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of Singapore
title_sort	accounting for leases : impacts and effects of choice of method on the financial ratios of companies listed on the stock exchange of singapore
publishDate	2014
url	http://hdl.handle.net/10356/55540
_version_	1770565344261308416

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

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