Arguments for and against capitalization of all leases

1) introductio(150-180 words).
2) finding arguments against and for.
3) personal opinion & giving good reasons.
Books: 1) Elliot B & Elliot S (FINANCIAL ACCOUNTING & REPORTING) 6th Edition
2) INTERNATIONAL FINANCIAL REPORTING & ANALYSIS BY ALEXANDAR, BRITTON & JORRISEN.
JOURNALS: 1)ACCA students newsletter.(compulsory)
one of the following 2)certified accountant.
3)accountancy.
AND 1 more reliable website of you choice.