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I need two summaries of accounting related articles.

I need two summaries of accounting related articles. Any article related to financial accounting (possible changes to GAAP, accounting fraud, accounting treatment to specific cases and so on) is appropriate. Please do not use newspaper articles. Summary will start with the title of the article and citation information (author, Journal and publication date). Then provide a summary of the article. Each summary should be at least a page and a half (double space).

Article1: Accounting for Leases - IAS 17 Leases by Mary KellyThe article starts by shading light on the provisions and requirements of IAS 17 whichsets out the treatment for reporting lease...
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