Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Leases Main Page | Relevant
Costing Main Page
Agrawal, V. V., M. Ferguson, L. B. Toktay and V. M. Thomas. 2012. Is leasing greener than selling? Management Science (March): 523-533.
Allen, C. B. 1961. Pros and cons of "lease-purchase" plans. N.A.A. Bulletin (August): 91-92.
Altamuro, J., R. Johnston, S. Pandit and H. Zhang. 2014. Operating leases and credit assessments. Contemporary Accounting Research 31(2): 551-580.
Altman, E. I. 1976. Capitalization of leases and the predictability of financial ratios: A comment. The Accounting Review (April): 408-412.
Alvin, G. 1963. The execution of the nonfinancial lease - An accounting transaction? N.A.A. Bulletin (November): 29-38.
Anders, S. B. 2018. Lease accounting standards resources. The CPA Journal (February): 74-75.
Austin, S. G., J. Colbourn, P. Doolittle and D. Renner. 2020. Lease accounting standard requires new auditor judgments. Journal of Accountancy (March): 22-26.
Austin, S. G., J. C. Colbourn, A. C. Ohrr and D. Mitchell. 2020. Pandemic alters lease accounting landscape. Journal of Accountancy (June): 22-24.
Austin, S. G., M. G. Fraunces and A. Scudder. 2019. Lease accounting: A private company perspective. Journal of Accountancy (July): 32-36.
Avery, H. G. 1961. Some comments on lease accounting. N.A.A. Bulletin (August): 90-91.
Azih, G. 2020. Lease accounting takes on new importance during the COVID-19 pandemic. The CPA Journal (July/August): 17-18.
Baker, D. D. 1995. Lease vs. buy: Avoid excess costs. Management Accounting (July): 38-39.
Barisa, L. A. 1965. A pattern for profitable automotive fleet transportation. N.A.A. Bulletin (February): 56-64. (Purchase, lease, or reimburse employees who own them).
Bauer, W. C. 1961. Leasing equipment - Advantageous to whom? N.A.A. Bulletin (March): 44-46.
Bauman, M. P. and R. N. Francis. 2011. Issues in lessor accounting: The forgotten half of lease accounting. Accounting Horizons (June): 247-266.
Bauscher, H. A. 1959. Leasing of machine tools. N.A.A. Bulletin (October): 88-89.
Bazley, M., P. Brown and H. Y. Izan. 1985. An analysis of lease disclosures by Australian companies. Abacus 21(1): 44-62.
Beechy, T. H. 1969. Quasi-debt analysis of financial leases. The Accounting Review (April): 375-381.
Beechy, T. H. 1970. The cost of leasing: Comment and correction. The Accounting Review (October): 769-773.
Benke, R. L. and C. P. Baril. 1990. The lease versus purchase decision. Management Accounting (March): 42-46.
Bhaskaran, S. R. and S. M. Gilbert. 2005. Selling and leasing strategies for durable goods with complementary products. Management Science (August): 1278-1290.
Bierman, H. Jr. 1973. Accounting for capitalized leases: Tax considerations. The Accounting Review (April): 421-424.
Biondi, Y., R. J. Bloomfield, J. C. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, E. Tsujiyama and T. J. Wilks. 2011. A perspective on the joint IASB/FASB exposure draft on accounting for leases. Accounting Horizons (December): 861-871.
Bloom, R. and W. J. Cenker. 2009. Comparing accounting and taxation for leases. The CPA Journal (April): 40-42.
Blum, J. D. 1974. Implicit factors in the evaluation of lease vs buy alternatives: A comment. The Accounting Review (October): 807-808.
Blum, J. D. 1978. Accounting and reporting for leases by lessees: The interest rate problems. Management Accounting (April): 25-28.
Boatsman, J. and X. Dong. 2011. Equity value implications of lease accounting. Accounting Horizons (March): 1-16.
Bogart, F. O. 1950. Accounting for leaseholds. The Accounting Review (October): 417-419.
Bower, R. S., F. C. Herringer and J. P. Williamson. 1966. Lease evaluation. The Accounting Review (April): 257-265.
Bowman, R. G. 1980. The debt equivalence of leases: An empirical investigation. The Accounting Review (April): 237-253.
Boyle, D. M., B. W. Carpenter and D. P. Mahoney. 2014. Lease accounting: Lessee provisions of the proposed accounting standards update. Management Accounting Quarterly (Winter): 14-20.
Bradbury, M. E. 2015. The Warehouse Capital Management policy - Treatment of leases. Journal of Accounting Education 33(3): 228-240.
Bragg, S. M. 2006. The Ultimate Accountants' Reference: Including GAAP, IRS and SEC Regulations, Leases, and More. Wiley.
Bragg, S. M. 2010. The Ultimate Accountants' Reference: Including GAAP, IRS and SEC Regulations, Leases, and More, 3rd edition. Wiley.
Brief, R. P. and J. Owen. 1978. Accounting for leveraged leases: A comment. Journal of Accounting Research (Autumn): 411-413.
Briggs, J., J. Beams, C. P. Baril and L. Betancourt. 2017. Variable lease payments: Implications under the new lease standard. The CPA Journal (February): 38-45.
Bryan, S. H., S. Lilien and D. R. Martin. 2010. The financial statement effects of capitalizing operating leases. The CPA Journal (August): 36-41.
Burns, J. O. and K. Bindon. 1980. Evaluating leases with LP. Management Accounting (February): 48,50-53.
Burrows, G. H. 1988. Evolution of a lease solution. Abacus 24(2): 107-119.
Busko, F. J. 1959. Leased tires inventory. N.A.A. Bulletin (October): 24.
Carroll, C. A. 1960. Long-term leases as a financing device. N.A.A. Bulletin (May): 19-24.
Caskey, J. and N. B. Ozel. 2019. Reporting and non-reporting incentives in leasing. The Accounting Review (November): 137-164.
Cenker, W. J. and R. Bloom. 2000. The leasing conundrum. Management Accounting Quarterly (Spring): 34-42.
Chamberlain, D. C. 1975. Capitalization of lease obligations. Management Accounting (December): 37-38, 42.
Chambers, D., J. Dooley and C. A. Finger. 2015. Preparing for the looming changes in lease accounting. The CPA Journal (January): 38-42.
Chambers, D. J., C. A. Finger and J. Horne. 2019. The challenge of embedded leases: Leases may be hiding in supply and service contracts. The CPA Journal (August): 48-53.
Chan, M. S. 2005. The TurnKey Investor's Essential Lease-Option Lessons: Real-Life Investment Stories and Case Studies from the Field! Ascend Beyond Publishing.
Chasteen, L. G. 1973. Implicit factors in the evaluation of lease vs. buy alternatives. The Accounting Review (October): 764-767.
Chasteen, L. G. 1974. Implicit factors in the evaluation of lease vs buy alternatives: A reply. The Accounting Review (October): 809-811.
Chen, C., M. Correia and O. Urcan. 2023. Accounting for leases and corporate investment. The Accounting Review (May): 109-133.
Clingman, W. F. III. 1975. The company car: A management decision. Management Accounting (May): 51-55.
Committee on Financial Accounting Standards Subcommittee on Leases. 1976. The Accounting Review (Supplement): 229-235. Committee members are listed in the Front matter.
Craig, T. R. 2013. Lease accounting - Up for renewal. The CPA Journal (October): 10-11.
Deinzer, H. T. 1939. Are leasehold improvements taxable income? The Accounting Review (June): 147-150.
Duke, J. C., S. Hsieh and Y. Su. 2009. Operating and synthetic leases: Exploiting financial benefits in the post-Enron era. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 28-39.
Duty, G. L. 1980. A leasing guide to taxes. Management Accounting (August): 45-50.
Ebisike, O. A. 2010. Real Estate Accounting Made Easy, 2nd edition. Wiley.
Elam, R. 1975. The effect of lease data on the predictive ability of financial ratios. The Accounting Review (January): 25-43.
Elam, R. 1976. Capitalization of leases and the predictability of financial ratios: A reply. The Accounting Review (April): 413-414.
El-Gazzar, S., S. Lilien and V. Pastena. 1986. Accounting for leases by lessees. Journal of Accounting and Economics (October): 217-237.
Elliott, G. S. 1975. Leasing of capital equipment. Management Accounting (December): 39-42.
Equipment Leasing Association and J. B. Froberg (ed.) 1999. Understanding leases. Strategic Finance (November): 61-65.
Ely, K. M. 1995. Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research (Autumn): 397-415.
Felt, H. M. and D. T. Barsky. 1969. Purchase vs. lease: Computer obsolescence. Management Accounting (October): 29-32.
Ferrara, W. L. 1968. Capital budgeting and financing or leasing decisions. Management Accounting (July): 55-63.
Ferrara, W. L. 1974. Lease vs. purchase: A quasi-financing approach. Management Accounting (January): 21-26.
Ferrara, W. L. 1978. The case for symmetry in lease reporting. Management Accounting (April): 17-24.
Ferrara, W. L. 1978. The Lease-Purchase Decision: How Some Companies Make It. National Association of Accountants.
Ferrara, W. L., J. B. Thies and M. W. Dirsmith. 1980. The lease-purchase decision. Management Accounting (May): 57-58.
Ferrara, W. L., J. B. Thies and M. W. Dirsmith. 1980. The Lease-Purchase Decision. National Association of Accountants and the Society of Management Accountants of Canada.
Fetters, M. L. and S. D. Grossman. 1974. Accounting for the receivable in a lease transaction: A dilemma. The Accounting Review (October): 851-852.
Findlay, M. C. III. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 794-795.
Finnerty, J. E., R. N. Fitzsimmons and T. W. Oliver. 1980. Lease capitalization and systematic risk. The Accounting Review (October): 631-639.
Finney, H. A. 1921. Turnover, Reserve for sinking fund, Lease and purchase contract, Relation of cash discount to interest, Corporate reorganization and consolidation, Installment contracts, Stock assessments, Stockholders' gift to corporation, Unrealized profit and depreciation. Journal of Accountancy (November): 372-387.
Forbes, R. and G. Gupta. 2019. New accounting standards for leases and their possible impacts on financial analysis. Journal of Forensic & Investigative Accounting 11(3): 484-493.
Fredrick, S. E. 1990. Tapping the hidden value of your assets. Management Accounting (March): 28-31, 34. (Related to sale leasebacks and using assets as loan collateral).
Freeman, M. S. 2018. ASC 842: Implementing the new leasing standard. Management Accounting Quarterly (Fall): 27-37.
Fuller, S. H., P. Ghai and A. Markelevich. 2021. Accounting for operating leases. The CPA Journal (October/November): 62-66.
Gaffney, J. P. 1965. An omitted aspect of lease capitalization. N.A.A. Bulletin (January): 23-26.
Garrison, R. H. 1968. Methodology of lease capitalization. The Accounting Review (October): 782-784.
Godfrey, J. M. and S. M. Warren. 1995. Lessee reactions to regulation of accounting for leases. Abacus 31(2): 201-228.
Gorman, M., B. Lyons and B. Tarasovich. 2020. Analyzing performance under ASC 842: The new leasing rules could have a significant impact on companies' key financial ratios, complicating performance measurement and benchmarking. Strategic Finance (February): 32-39.
Graham, R. C. and K. C. Lin. 2018. How will the new lease accounting standard affect the relevance of lease asset accounting? Advances in Accounting: Incorporating Advances in International Accounting (42): 83-95.
Graham, R. C. and R. D. King. 2013. Decision usefulness of whole-asset operating lease capitalizations. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 60-73.
Grant, C. T. 2016. No more hiding lease liability: The FASB's new leasing standard ends the use of multiyear leases for off-balance-sheet financing. Strategic Finance (July): 40-47.
Grant, E. B. and R. C. Witt. 1979. A look at leveraged leases under FAS no. 13. Management Accounting (February): 49-52.
Gray, D. L. 2020. Are operating lease costs sticky for retail firms? Advances in Management Accounting (32): 75-100.
Gray, D. L. and A. L. Daly. 2019. Home Technology Innovations, Inc.: Transitioning to the new leasing standard. Journal of Accounting Education (49): 100636.
Gritta, R. D. 1974. Capitalizing net lease rentals: A comment. Management Accounting (November): 37-39.
Grossman, A. M. and S. D. Grossman. 2010. Capitalizing lease payments. The CPA Journal (May): 6-11.
Hales, J. W., S. Venkataraman and T. J. Wilks. 2012. Accounting for lease renewal options: The informational effects of unit of account choices. The Accounting Review (January): 173-197.
Hannon, J. M. 1976. Lease accounting: A current controversy. Management Accounting (September): 25-28.
Haq, I. and K. H. Deal. 2020. The implications of GASB Statement 87 on lease accounting. The CPA Journal (April): 36-38.
Harvard Business Review. 1927. Case studies in business: Leasing versus instalment sales in the marketing of manufacturers' equipment. Harvard Business Review (October): 89-95.
Hass, M. C. 2022. FASB's position on leases standard is 'insensitive'. Journal of Accountancy (February): 4.
Henry, J. B. 1974. Leasing: Cost measurement and disclosure. Management Accounting (May): 42-47.
Hosford, J. E. 1963. Optimal allocation of leased communication lines. Management Science (July): 613-622.
Hsieh, S. and Y. Su. 2015. The economic implications of the earnings impact from lease capitalization. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 42-54.
Imhoff, E. A. Jr. and J. K. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics (December): 277-310.
Imhoff, E. A. Jr., R. C. Lipe and D. W. Wright. 1991. Operating leases: Impact of constructive capitalization. Accounting Horizons (March): 51-63.
Imhoff, E. A. Jr., R. C. Lipe and D. W. Wright. 1997. Operating leases: Income effects of constructive capitalization. Accounting Horizons (June): 12-32.
Jennings, R. and A. Marques. 2013. Amortized cost for lease assets. Accounting Horizons (March): 51-74.
Johnson, J. M., R. J. Dowen and C. L. Norton. 1993. An assessment of lessor accounting for residual values. Accounting Horizons (September): 55-65.
Journal of Accountancy. 2019. 3 important lease accounting considerations. Journal of Accountancy (March): 71.
Journal of Accountancy. 2019. Solving the lease accounting challenge. Journal of Accountancy (March): 61, 63, 65, 67, and 69.
Journal of Accountancy. 2021. New lease accounting guidance for federal entities. Journal of Accountancy (January): 9.
Journal of Accounting Research. 1968. Corrigenda: Accounting for leases: A further examination of the issues. Journal of Accounting Research (Autumn): Unnumbered.
Kapanowski, G. 2021. A review of international financial reporting standard 16 leases. Cost Management (March/April): 44-48.
Kasper, L. J. 1977. Evaluating the cost of financial leases. Management Accounting (May): 43-51.
Keller, I. W. 1953. Shall we lease or buy equipment? N.A.C.A. Bulletin (September): 34-47.
Kennedy, E. 2018. Proposed ASU for leases standard. Strategic Finance (February): 11.
Knouss, F. T. 1959. You can rent it - But should you? N.A.A. Bulletin (October): 73-80. (Lease or buy).
Knutson, P. H. 1962. Leased equipment and divisional return on capital. N.A.A. Bulletin (November): 15-20.
Krische, S. D., P. R. Sanders and S. D. Smith. 2014. Management credibility and investment risk: An experimental investigation of lease accounting alternatives. Behavioral Research In Accounting 26(1): 109-130.
Kuenhold, R. C. 1957. Look before you lease industrial equipment. N.A.A. Bulletin (September): 19-24.
Leone, M. 2010. Taking the "ease" out of "lease"? By doing away with operating leases, new accounting rules could bring billions of dollars back onto balance sheets. CFO (December): 52-55.
Linderman, W. H. 1953. Shall we sell the building and lease it back? N.A.C.A. Bulletin (September): 50-59.
Largay, J. A. III. 2001. Commentaries on accounting for leases. Accounting Horizons (September): 273.
Lightner, K. M., B. Bosco, D. G. Deboskey and S. M. Lightner. 2013. A better approach to lease accounting. The CPA Journal (September): 14-25.
Lightner, K. M., B. Bosco, D. G. DeBoskey and S. M. Lightner. 2013. Accounting for leases under the forthcoming exposure draft: Will businesses welcome the guidance? The CPA Journal (January): 16-27.
Lipe, R. C. 2001. Lease accounting research and the G4+1 proposal. Accounting Horizons (September): 299-310.
Loretucci, J. A. 1979. Financial leasing: What's the best replacement cycle? Management Accounting (August): 45-48.
Lyndall, F. S. Jr. 1960. Leasing equipment - What are the advantages? N.A.A. Bulletin (August): 15-18.
Ma, M. and W. B. Thomas. 2023. Economic consequences of operating lease recognition. Journal of Accounting and Economics (April-May): 101566.
Ma, R. 1972. Accounting for long-term leases. Abacus 8(1): 21-34.
Mann, C. D. 1971. Evaluating the cost in a lease proposal. Management Accounting (July): 56-58.
Martino, G. D. 2011. Considerations on the subject of lease accounting. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 355-365.
McLean, J. H. and C. H. Buckner Jr. 1965. An analysis of arguments against the capitalization of leases. N.A.A. Bulletin (January): 46-48.
Means, K. M. and P. M. Kazenski. 1987. SFAS 91. New dilemmas. Accounting Horizons (December): 63-67.
Meyer, C. H. 2009. Accounting and Finance for Lawyers in a Nutshell, 4th edition. West Law School.
Michel, M. 2017. CASB proposes recognizing more leased assets and liabilities. The CPA Journal (April): 58-63.
Michelman, J. E., V. Gorman and G. M. Trompeter. 2011. Accounting fraud at CIT Computer Leasing Group, Inc. Issues in Accounting Education (August): 569-591.
Millar, J. A. 1979. Hospital equipment leasing: The breakeven discount rate. Management Accounting (July): 21-24, 26.
Mitchell, G. B. 1970. After-tax cost of leasing. The Accounting Review (April): 308-314.
Monson, D. W. 2001. The conceptual framework and accounting for leases. Accounting Horizons (September): 275-287.
Moore, S. and A. Nagy. 2013. Contract structuring under the new lease accounting rules: The case of the Custom Design Retail, Inc. Global Perspectives on Accounting Education (10): 81-90.
Munter, P. 2018. Lessor accounting under ASC 842 - Not necessarily business as usual. Journal of Accounting Education (43): 57-60.
Murphy, M. L. 2016. Bringing leases into view. Journal of Accountancy (April): 23-26.
National Association of Accountants. 1978. The lease-purchase decision. Management Accounting (February): 61-62.
Neboian, A. and S. Spinler. 2015. Fleet replacement, technology choice, and the option to breach a leasing contract. Decision Sciences 46(1): 7-35.
Nix, W. E. and R. A. Knight. 2016. Drafting real estate leases with taxes in mind. Journal of Accountancy (June): 74-76.
Odmark, V. E. 1960. Current challenges to accounting principles. The Accounting Review (April): 272-277.
Orbach, K. N. and W. D. Samson. 1983. An open letter to congress: Leasing little Lisa. Management Accounting (March): 46-47.
Osborne, O. D. 1963. Accounting for finance-type leasing operations. N.A.A. Bulletin (June): 47-53.
Paik, D. G. H., J. A. van der Lann Smith, B. B. Lee and S. W. Yoon. 2015. The relation between accounting information in debt covenants and operating leases. Accounting Horizons (December): 969-996.
Paretta, R. L. 2017. Practical illustrations of the new leasing standard for lessees. The CPA Journal (September): 54-60.
Paretta, R. L. and J. V. Celia. 2019. Lessee accounting for governments: An in-depth look. Journal of Accountancy (August): 30-36, 38.
Patton, W. 2005. Investing in Real Estate With Lease Options and "Subject-To" Deals : Powerful Strategies for Getting More When You Sell, and Paying Less When You Buy. Wiley.
Petri, E. 1969. Use of capitalized cost in repeated replacement problems. Management Accounting (September): 49-53. (Related to lease versus purchase decisions).
Pierce, H. 1975. Leasing and the lessee. Management Accounting (December): 33-36.
Pollert, W. R. and E. J. Glickman. 2002. Synthetic leases under fire. Strategic Finance (October): 33-35.
Pond, J. D. 1977. Capitalizing leased assets. Management Accounting (January): 45-47.
Porter, J. C. 2016. A refresher on accounting for leases. The CPA Journal (January): 24-33.
Powers, M. and L. Revsine. 1989. Lessors' accounting and residual values: Comdisco, Barron's, and GAAP. The Accounting Review (April): 346-368.
Quinn, J. D. and K. J. Smith. 2000. The Ridgely House venture: Triple net commercial lease/purchase case. Issues in Accounting Education (August): 459-481.
Rappaport, A. 1965. Lease capitalization and the transaction concept. The Accounting Review (April): 373-376.
Rashty, J. 2018. An analysis of the new sale and leaseback guidance. The CPA Journal (September): 52-56.
Rennolds, J. S. 1958. A construction contractor's lease-or-buy decision. N.A.A. Bulletin (August): 71-72.
Rhodes, J. 1960. Financial leases belong on the balance sheet. N.A.A. Bulletin (December): 83-91.
Riahi-Belkaoui, A. 1998. Long-Term Leasing -- Accounting, Evaluation, Consequences. Quorum Books.
Richardson, A. W. 1985. The measurement of the current portion of long-term lease obligations - Some evidence from practice. The Accounting Review (October): 744-752.
Rickey, K. R. 1959. Including all leases on the balance sheet - A first. N.A.A. Bulletin (December): 51-60.
Rickey, K. R. 1960. Measuring return on capital where leased properties are involved. N.A.A. Bulletin -1960 Conference Proceedings II (August): 18-24.
Riley, M. E. and R. T. Shortridge. 2013. Proposed changes to lease accounting under FASB's exposure draft: Implications and preparatory steps for lessees. The CPA Journal (June): 28-33.
Ro, B. T. 1978. The disclosure of capitalized lease information and stock prices. Journal of Accounting Research (Autumn): 315-340.
Roenfeldt, R. L. and J. B. Henry. 1976. Lease vs. debt purchase of automobiles. Management Accounting (October): 49-54.
Roesner, P. I. 1972. The lease or buy decision in 'truck fleet' expansion. Management Accounting (January): 46-48.
Ron van Kints, R.E.G.A. and L. L. L. Spoor. 2019. Leases on balance, a level playing field? Advances in Accounting: Incorporating Advances in International Accounting (44): 3-9.
Rosenthal, C. L., S. Solomon and F. Komarow. 2018. Tax-exempt leases of tangible personal property: Sales and use tax implications. The CPA Journal (May): 67-69.
Rossi, J. D. III. 2016. The new leasing standard. Strategic Finance (August): 23-24.
Ryan, R. J. Jr. 1977. Leveraged leasing. Management Accounting (April): 45-46.
Saunders, H. 1949. Unit equipment costs for truck leasing operations. N.A.C.A. Bulletin (April 1): 893-902.
Sax, F. S. 1965. The lease-or-purchase decision - Present value method. Management Accounting (October): 55-61.
Scarbrough, E. 2019. The new lease accounting rules and small business. Strategic Finance (June): 23-24.
Schipper, K., J. R. Twombly and R. L. Weil. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 796-801.
Shanno, D. F. and R. L. Weil. 1976. The separate phases method of accounting for leveraged leases: Properties of the allocating rate and an algorithm for finding it. Journal of Accounting Research (Autumn): 348-356.
Shaw, W. H. 1987. Safe harbor or muddy waters. The Accounting Review (April): 385-400.
Shaw, W. H. 1988. Measuring the impact of the safe harbor lease law on security prices. Journal of Accounting Research (Spring): 60-81.
Shillinglaw, G. 1958. Accounting for leased property by capitalization. N.A.A. Bulletin (June): 31-44.
Shillinglaw, G. 1958. Leasing and financial statements. The Accounting Review (October): 581-592.
Shillinglaw, G. 1962. More on doubtful areas in lease capitalization. N.A.A. Bulletin (November): 9-13.
Singer, R., A. Pfaff, H. Winiarski and M. Winiarski. 2017. Accounting for leases under the new standard, Part 1: Definition and classification of leases and lessee accounting. The CPA Journal (August): 44-51.
Singer, R., A. Pfaff, H. Winiarski and M. Winiarski. 2017. Accounting for leases under the new standard, Part 2: Lessor accounting, changes in lease terms, practical expedients, and preparation tips. The CPA Journal (September): 48-53.
Singer, R., H. Winiarski and M. Townsend. 2020. A discussion of practical expedients in ASC Topic 842: The new leasing standard. The CPA Journal (March): 48-51.
Singer, R., H. Winiarski and S. Coleman. 2020. Accounting for sale and leaseback transactions. Journal of Accountancy (July): 24-29.
Smith, C. J. 1959. Shall we own or lease our automobiles and trucks? N.A.A. Bulletin (September): 65-74.
Sommers, G. and P. Easton. 2018. Changes in financial accounting for lease transactions will not affect equity valuation. The CPA Journal (June): 18-19.
Spencer, A. W. and T. Z. Webb. 2015. Leases: A review of contemporary academic literature relating to leases. Accounting Horizons (December): 997-1023.
Spiceland, C., D. Spiceland and P. K. Njoroge. 2018. Tourist trap: The new lease accounting standard and debt covenants. Journal of Accounting Education (45): 45-59.
Stallings, M. A. 2017. The potential impact of lease accounting on equity valuation. The CPA Journal (November): 52-56.
Stewart, M. 2005. Leases and Rental Agreements 6th Edition. Nolo.
Stickney, C. P., R. L. Weil and M. A. Wolfson. 1983. Income taxes and tax-transfer leases: General Electric's accounting for a Molotov cocktail. The Accounting Review (April): 439-459.
Strategic Finance. 2019. Implementing ASC 842. Strategic Finance (January): 15.
Strauss, N. 2018. Implementing the new lease accounting standards. The CPA Journal (August): 32-35.
Sundblad, H. A. 1975. Automobile leasing. Management Accounting (March): 53-54.
Swieringa, R. J. 1984. When current is noncurrent and vice versa! The Accounting Review (January): 123-130.
Tarasovich, B., L. Hughen and B. Lyons. 2020. NuPetCo: A "tail" of two leases. IMA Educational Case Journal 13(2): 1-5.
Tasker, G. W. 1962. Disclosure of long-term leases. N.A.A. Bulletin (January): 93-94.
Taylor, D. H. 1968. Technological or economic obsolescence: Computer purchase vs. lease. Management Accounting (September): 49-52.
The Accounting Review. 1951. Editor's note-correction: Accounting for leaseholds. The Accounting Review (January): 8.
The CPA Journal. 2013. The Big Three convergence projects: Revenue recognition, leases, and financial instruments. The CPA Journal (July): 20-25.
The CPA Journal. 2015. Discovering simple truths in a complex world of financial reporting: Views on the current state of the profession. The CPA Journal (July): 20-49. (Topics include: How to recognize revenue 32-35, J. R. Doty keynote address 36-41, Current developments 42-45, and Leases and financial instruments 46-49).
The CPA Journal. 2016. Accounting for leases the new standard. The CPA Journal (July): 38-41.
Towles, M. F. 1974. Leases and the relevant APB opinions. Management Accounting (May): 37-41.
Tysiac, K. 2013. Taking stock of leases. Journal of Accountancy (November): 18.
Tysiac, K. 2018. Lease accounting laggards face serious risks. Journal of Accountancy (January): 18-21.
Vatter, W. J. 1964. Automobile leasing and the income concept. N.A.A. Bulletin (October): 23-29.
Vatter, W. J. 1966. Accounting for leases. Journal of Accounting Research (Autumn): 133-148.
Vatter, W. J. 1969. More About leases: A rejoinder to Professor Wolk. Journal of Accounting Research (Autumn): 346-349.
Vaughn, D. E. and R. W. Melicher. 1974. Capitalizing net lease rentals. Management Accounting (January): 27-33.
Vollmer, S. 2017. Lease accounting revamp. Journal of Accountancy (April): 16.
Walker, C. G. 1962. Doubtful areas in lease capitalization. N.A.A. Bulletin (March): 15-24.
Walker, W. S. 2010. American law of real estate agency: Including options, purchases, sales, exchanges, leases, loans, etc. Gale, Making of Modern Law.
Walton, S. 1916. Interest and interest tables, sinking funds, valuing a leasehold, annuities, partial payments, bond tables, turnover, and necessity for national standard. Journal of Accountancy (October): 313-325.
Weiss, P. B. 2003. Buy or lease? Strategic Finance (November): 52-57.
Wilhelm, M. F. Jr. 1969. Purchase of lease: That is the question. Management Accounting (July): 43-46.
Wilkins, T. and I. Zimmer. 1983. The effect of leasing and different methods of accounting for leases on credit evaluations. The Accounting Review (October): 749-764.
Wilkins, T. and I. Zimmer. 1983. The effects of alternative methods of accounting for leases - An experimental study. Abacus 19(1): 64-75.
Wilson, C. J. 1973. The operating lease and the risk of obsolescence. Management Accounting (December): 41-44.
Wojdak, J. F. 1969. A theoretical foundation for leases and other executory contracts. The Accounting Review (July): 562-570.
Wolf, E. D. 1962. Rental vs. purchase of data processing equipment. N.A.A. Bulletin (July): 29-35.
Wolk, H. I. 1968. Accounting for leases: A further examination of the issues. Journal of Accounting Research (Spring): 153-157.
Wong, J., N. Wong and D. C. Jeter. 2016. The economics of accounting for property leases. Accounting Horizons (June): 239-254.
Wyman, H. E. 1973. Financial lease evaluation under conditions of uncertainty. The Accounting Review (July): 489-493.
Wyman, H. E. 1974. Financial lease evaluation under conditions of uncertainty: A reply. The Accounting Review (October): 802-806.
Wyman, H. E. and W. T. Andrews, Jr. 1975. Classifying the receivable in a lease transaction: A dilemma. The Accounting Review (October): 908-909.
Zelinsky, R. and T. Castano. 2020. Lease compliance for midsized organizations. Strategic Finance (October): 46-52.
Zeller, T. L., B. B. Stanko and A. D. Tressler. 2015. How risky are your lease vs. buy decisions? Management Accounting Quarterly (Fall): 9-18.
Zises, A. 1963. Leases - For full disclosure without capitalization. N.A.A. Bulletin (March): 45-49.