Relevance of the Audit: The Impact of Leasing on Financial Statements - Couverture souple

Gourmelen, Paul

Couverture souple

ISBN 10 : 6630572920 ISBN 13 : 9786630572926

Editeur : Our Knowledge Publishing, 2026

Synopsis

Leasing is a commonly used method of financing today. Since financing is the lifeblood of business, it is crucial to actively address this issue. Leasing differs significantly from traditional financing due to its many unique characteristics. These characteristics have a significant impact on the interpretation of financial statements because of specific accounting treatments that vary depending on the accounting standards used. The purpose of the audit is to ensure that the interpretation of the financial statements is not influenced by material misstatements. Is auditing the impact of leasing on financial statements relevant? Despite numerous limitations, we will see that it can be. However, the fact remains that interpreting the financial statements remains challenging for the average reader. The reader may be influenced by the presentation of the various standards and by the leeway granted to companies.

Détails de l'édition

• Éditeur: Our Knowledge Publishing
• Date d'édition: 2026
• Langue: anglais
• ISBN 10: 6630572920
• ISBN 13: 9786630572926
• Reliure: Tapa blanda
• Nombre de pages: 80
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible