The IASB and FASB Stumble over the Annuity Method of Depreciation

Stephen Zeff

Accounting in Europe, 2014, vol. 11, issue 1, 55-57

Abstract: In their leases ED issued in May 2013, the IASB and FASB used the annuity method of amortization while at the same time disavowing that they were doing so.

Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1080/17449480.2014.891380 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:acceur:v:11:y:2014:i:1:p:55-57

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAIE20

DOI: 10.1080/17449480.2014.891380

Access Statistics for this article

Accounting in Europe is currently edited by Lisa Evans

More articles in Accounting in Europe from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().