What does this research mean for the field?

The primary motivation for corporate lease financing, such as build-sale-leaseback agreements, is frequently to secure higher operational charges rather than the commonly cited goal of freeing capital from fixed asset investments. Novelty: ClaimNovelty.CONTRADICTORY. Consensus alignment: ConsensusAlignment.CHALLENGES_CONSENSUS.

What question did this study set out to answer?

The article investigates current challenges impacting accounting principles, particularly in lease financing.

March 18, 2026The Accounting Review

Current Challenges to Accounting Principles.

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Authors

VOV. E. OdmarkSan Diego State University

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Implication

This article examines challenges to accounting principles in corporate lease financing, implying a need for reevaluation.

Key Points

The article investigates current challenges impacting accounting principles, particularly in lease financing.
Explored accounting dilemmas related to build-sale-leaseback agreements and depreciation types.
Analyzed trends in long-term property leasing versus ownership.
Reviewed the historical development of accounting principles in relation to these financial techniques.
Identified how leasing arrangements can affect capital investment decisions.
Highlighted potential motivations beyond traditional factors influencing lease financing.
Raised questions about the effectiveness of historical cost-based depreciation in current practices.

Cite This Study

V. E. Odmark (1960) studied this question.

synapsesocial.com/papers/69ba43e94e9516ffd37a59a3 https://doi.org/10.2308/tar-7130020

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Current Challenges to Accounting Principles.

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Key Points

Cite This Study

Current Challenges to Accounting Principles.

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Member takes

Implication

Key Points

Cite This Study

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