Notes

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Page previously said a finance lease is "highly similar to a capital lease." I'm not aware of any difference ("finance" is term used in UK and international accounting, "capital" in US), and I've been in the field for over 20 years. ElrondPA (talk) 20:19, 6 November 2008 (UTC)Reply

Move "Impact on accounting" section after "Accounting treatment by country"

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I don't think I am qualified to make the changes I want so I am not doing so but since the description in the "Impact on accounting" section depends on things defined in the next section (e.g IFRS is not defined or linked in the "Impact..." section.)

Jmwallach (talk) 23:29, 9 January 2025 (UTC)Reply