国际租赁会计准则修订及其影响

本文采用规范研究法分析了国际租赁会计准则的修订.研究发现,修订后的国际租赁会计准则保证了租赁资产与负债确认的合理性和完整性、降低了承租人租赁会计处理的复杂性,但存在确认租赁资产与负债的范围过于广泛、使用权资产的摊销方式违背经济现实、租赁信息列报要求过于苛刻和承租方与出租方会计处理相矛盾的问题。新准则的实施会造成企业资产和负债数额的增加、财务与业绩指标剧烈波动以及影响企业租赁决策和资本结构。因此,新租赁会计准则的实施是否能够真正提高会计信息质量有待进一步验证。

Revision of International Lease Accounting Standards and Its Impact

This paper uses the normative research method to analyze the revision of international lease accounting standards. The study finds that the revised International Lease Accounting Standards ensure the reasonableness and completeness of the recognition of leased assets and liabilities, and reduce the complexity of the lessee's lease accounting treatment. However, there is too wide range of leased assets and liabilities, and the amortization method of the right to use assets is contrary to the economic reality, the leasing information reporting requirements are too harsh, and the lessee and the lessor accounting treatment are faced with conflicts. The implementation of the new standard will result in an increase in the amount of corporate assets and liabilities, a sharp fluctuation in financial and performance indicators, and an impact on corporate leasing decisions and capital structure. Therefore, whether the implementation of the new lease accounting standards has really improved the quality of accounting information needs further verification.