An examination of the recently restated financial statements due to...

Academy of Accounting and Financial Studies Journal;  September 1, 2007 ;   Hyatt, Troy Reed, Brad;   787 words ......restated their financial statements due to inappropriate lease accounting. This analysis...review their lease accounting and decide that their financial statements also needed...restated their financial statements due to lease accounting ...

FASB to ELA: Lease accounting 'doesn't work'

Equipment Leasing Today;  April 1, 1999 ;   Anonymous;   503 words ......proposed change in lease accounting, which ELA has...FASAC ranked lease accounting fourth among...the Board ranks lease accounting first, according...that the current lease accounting standard "doesn...necessary to "fix" lease accounting is still up ...

Changes in lease accounting standards = changes in business

Equipment Leasing Today;  March 1, 1999 ;   Fleming, Michael J;   506 words ...Changes in lease accounting standards is not...attended the second Lease Accounting Standards Summit...development of new lease accounting standards. While...a model for new lease accounting standards. The...impact of various lease accounting ...

SBA Communications Reschedules 4th Quarter Release; Will Restate Financial...

PR Newswire;  February 25, 2005 ;     761 words ......in ground lease accounting will have on the Company's financial statements. The 4th...in ground lease accounting will have...previously issued financial statements for the first...in ground lease accounting on its 2004...previously issued financial ...

Outback Steakhouse, Inc. Announces Change in Lease Accounting.

PR Newswire;  March 16, 2005 ;     475 words ......changing its lease accounting to correct errors...the Company's lease accounting as a result of...Statement of Financial Accounting Standards...interim or annual financial statements taken as a whole...adjustments to lease accounting policies are...certain ...

Lease accounting at crossroads--which direction will it take?

Equipment Leasing Today;  October 1, 1997 ;   Collins, Joe;   274 words ......road, take it," is a familiar saying. Lease accounting is rapidly approaching that fork...response to IASC's E 56 proposal for lease accounting. In addition, ELA met in June with...FASB)to discuss potential changes to lease accounting and timing. The general movement to...

Lease accounting: are current rules as bad as some...

Financial Executive;  July 1, 2006 ;   Fleming, Michael Bosco, William;   737 words ......calls to revise lease accounting standards have...criticism of the lease accounting standard, FAS...Myth: Current lease accounting rules do not recognize...certify their financial statements. FAS 13's 10 percent...risk. * Myth: Lease accounting rules are ...

Following SEC Clarification on Lease Accounting, CKE Restaurants, Inc....

PR Newswire;  April 14, 2005 ;     787 words ......its prior period financial statements. The adjustments...previously filed financial statements. CKE Restaurants...interpretation of certain lease accounting issues. The SEC...s consolidated financial statements for any annual...filed consolidated financial ...

Haverty Furniture Lease Accounting and Impact of Change on Prior Periods.

PR Newswire;  May 2, 2005 ;     787 words ......subsequent review of its lease accounting practices. Based on...issued historical financial statements to properly account...began analyzing its lease accounting practices in light...restating its historical financial statements. The Company will...restatement of its ...

Huntington Bancshares Reports 2003 First Quarter Earnings of $0.37 Per...

PR Newswire;  April 16, 2003 ;     787 words ......Direct finance lease accounting portrays leases in our financial statements in the same...SEC filed financial statements, including...direct finance lease accounting has been...requirements. Lease Accounting Reclassification...Implications for ...

SBA Communications Corporation Announces Change in Ground Lease...

PR Newswire;  February 15, 2005 ;     754 words ......historical financial statements. SBA expects...prior years' financial statements prior to...prior period financial statements, restatements...prior period financial statements will be made...in ground lease accounting and determining...prior years' ...

Kroger Completing Review of Lease Accounting.

PR Newswire;  March 7, 2005 ;     646 words ......regarding certain operating lease accounting issues and their application...interpretations of the lease accounting issues and have subsequently...issued consolidated financial statements for fiscal years 2001...restate its consolidated financial statements, the ...

Charlotte Russe Comments on Lease Accounting Practices.

PR Newswire;  March 3, 2005 ;     473 words ......guidance regarding lease accounting principles it has reviewed its lease accounting practices. The clarification...previously issued audited financial statements. (Logo: http://www...previously issued audited financial statements; however...of these changes in ...

ELA issues lease accounting white paper.(Equipment Leasing...

Strategic Finance;  June 1, 2006 ;   Williams, Kathy;   192 words ......ELA) recently issued a white paper on lease accounting that it says is designed to get beyond...and the public the realities of how lease accounting works. Titled Lease Accounting: Separating Myth from Reality. Are the...

Panera Bread Delays Filing Form 10-K to Finalize Corrections in Lease...

PR Newswire;  March 10, 2005 ;     787 words ......previously issued financial statements to recognize the...corrections to its lease accounting and complete the...discussed above, the financial statements for the quarter...we finalize the lease accounting