INTRODUCTION
This project aims to examine the impact of accounting for leases on financial statement transparency. The study will investigate how the accounting treatment of leases, including operating leases and finance leases, influences the transparency and accuracy of financial statements. It will explore the implications of lease accounting standards, such as the new lease accounting standard ASC 842, on balance sheet presentation, income statement disclosures, and key financial metrics. Additionally, the research will analyze the effects of lease capitalization, lease expense recognition, and lease disclosures on financial statement users' perceptions and decision-making. By delving into the impact of lease accounting on financial statement transparency, this study seeks to provide valuable insights for businesses, investors, and regulators in understanding the effects of lease accounting on financial reporting integrity and stakeholder perceptions.
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