The Accounting Review Vol. 59 No. 1 1984
When Current is Noncurrent and Vice Versa!
Abstract
This article describes the nature and effects of the miscalculation of both the current and noncurrent portions of long-term lease obligations which results from the use of the "change in present value" approach.
- DOI
- 10.2308/tar-4493429
- Volume
- 59
- Issue
- 1
- Pages
- 123-130
- Language
- en
- Sources
- crossref openalex