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dc.contributor.authorBeattie, Vivien-
dc.contributor.authorGoodacre, Alan-
dc.contributor.authorSmith, Sarah Jane-
dc.description.abstractIn response to perceived difficulties with extant lease accounting standards in operation worldwide, the G4+1 issued a discussion paper which adopts a 'property rights' perspective and proposes that all leases should be recognised on the balance sheet (ASB, 1999). This paper contributes to the ongoing debate by conducting a questionnaire survey of UK users and preparers to assess their views on the G4+1 proposals and on the potential economic consequences of their adoption. The results, based on 132 responses, indicate that both groups accept that there are deficiencies in the current rules, but they do not agree on the way forward. The preparers do not support the G4+1 proposals; they are lukewarm to the general principles and, in the main, object to the detailed suggestions. By contrast, the users are strongly supportive of the general principles of the proposals and neutral to the details. Both groups believe that the proposals would lead to significant economic consequences for company lessees, lessors and for users. The impact on respondents' views of familiarity with the proposals, level of lease usage, and company size, is also examined.en_UK
dc.publisherUniversity of Stirling-
dc.relationBeattie V, Goodacre A & Smith SJ (2001) Lease Accounting Reform and Economic Consequences: The Views of Preparers and Users. University of Stirling, Department of Accounting, Finance & Law Working Paper, DP 01/08. University of Stirling.-
dc.relation.ispartofseriesUniversity of Stirling, Department of Accounting, Finance & Law Working Paper, DP 01/08-
dc.subjectLease accountingen_UK
dc.subjectOff-balance sheet financeen_UK
dc.subjectEconomic consequencesen_UK
dc.titleLease Accounting Reform and Economic Consequences: The Views of Preparers and Usersen_UK
dc.typeWorking or Discussion Paperen_UK
dc.type.statusPublisher version (final published refereed version)-
dc.contributor.affiliationUniversity of Stirling-
dc.contributor.affiliationAccounting and Finance-
dc.contributor.affiliationAccounting and Finance-
Appears in Collections:Accounting and Finance Working Papers

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