Morales Caparrós MJ, Bentabol Manzanares MA, Caña Palma R. Exposure Draft ed 2010/9 of the IASB/FASB on the accounting of the leases: an accounting standard that can increase the debt of some companies. RCyT [Internet]. 2011 Mar. 7 [cited 2024 Aug. 25];(336):237-62. Available from: https://revistas.cef.udima.es/index.php/RCyT/article/view/6763