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Table of Contents

I.

II.

III.

Chapter 1: The Problem and Its Background


Background of the Study
Statement of the Problem
Significance of the Study
Scope and Limitation

1
1
3
5
6

Chapter 2: Review of Related Literature


Discussion of Lease Accounting
Disclosures
First Auditors Point of View
Second Auditors Point of View
Transition

7
7
16
18

Chapter 3: Summary, Conclusion and Recommendation


Summary
Conclusion
Recommendation

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28
31
31
34
40

Gil Carlos St., Baliwag, Bulacan


A.Y. 2015-2016
1st Semester

The Impact of the New Proposed Accounting


Standard for Lease Accounting to Financial Reporting
An undergraduate research presented to
Mrs. Francis Villaria
In partial fulfillment to the requirement for
Synthesis 101

Batongbakal, Camille M.
Bautista, Jenny Rose R.
Borromeo, Diana Marie F.
de Castro, Caryl Faye R.
Paderes, Nicole D.
Santos, Boz Faulo C.
Santos, Ma. Lucille Trina R.
BSA 5-2
Group

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