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When Current is Noncurrent and Vice Versa! | Synapse

March 18, 2026

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When Current is Noncurrent and Vice Versa!

RSRobert J. SwieringaCornell University

Key Points

To outline the effects of miscalculating current and noncurrent portions of long-term lease obligations.
Analysis of the change in present value approach for lease obligations
Examination of current vs noncurrent portions in financial statements
Identified discrepancies in financial reporting due to miscalculations
Highlighted implications for stakeholders relying on accurate financial data

Abstract

Abstract ABSTRACT: This article describes the nature and effects of the miscalculation of both the current and noncurrent portions of long-term lease obligations which results from the use of the "change in present value" approach.

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Cite This Study

Robert J. Swieringa (Sun,) studied this question.

synapsesocial.com/papers/69ba43764e9516ffd37a4b6c https://doi.org/https://doi.org/10.2308/tar-4493429