国际租赁会计准则的发展动向及对我国的启示

随着市场经济的发展，租赁业也日趋繁荣，租赁会计信息处理也变得更加的复杂和重要。为适应现代经济发展，国际租赁会计准则正处于不断的变化之中。本文以近几年国际租赁会计准则的变化为基础，回顾了国际租赁会计准则的修订进程，结合社会各界对相关国际组织征求意见稿等的观点和建议，从国际租赁会计准则的修订探讨对我国租赁会计准则的启示。

The Development Trend of the International Lease Accounting Standards and Its Enlightenment to China

With the development of the market economy, the lease industry is becoming more and more prosperous, and the treat-ment of information related with the lease accounting is also becoming important and complicated. For accommodating the modern e-conomy development, the international lease accounting standards is always in change. Based on the change of international lease ac-counting standards, the paper reviews the process of the revision of the international lease accounting standards. Combined with the opinions and suggestions from all walks of the society on related international organization’s consultive paper, the paper discusses the enlightenment of the revision of the international lease accounting standards for China.