Graduation Year
2019
Date of Submission
12-2018
Document Type
Campus Only Senior Thesis
Degree Name
Bachelor of Arts
Department
Economics-Accounting
Reader 1
Matthew Magilke
Terms of Use & License Information
Rights Information
© 2018 Kelly F. Ransom
OCLC Record Number
1089948762
Abstract
This paper explores the leasing standard update ASC 842, and its potential impact on investors. In addition to analyzing the differences between the old and new standard, this paper explores if there will be any impacts on investors, by testing investor reactions to news releases of ASC 842, conducting interviews with accounting professionals and testing the sophisticated ownership in selected companies. The results from these tests conclude that while there might be a difference in the financial statements with the implementation of ASC 842, there will be no significant impacts on investors of companies with large lease obligations.
Recommended Citation
Ransom, Kelly, "ASC 842: The Leasing Update and its Impact on Investors" (2019). CMC Senior Theses. 2084.
https://scholarship.claremont.edu/cmc_theses/2084
This thesis is restricted to the Claremont Colleges current faculty, students, and staff.
