新会计准则融资租赁会计处理探讨

study on New Accounting Standards Financing Lease Accounting Treatmen

新会计准则规定在融资租赁情况下,应运用总额法把出租人的初始直接费用计入应收融资租赁款进行资本化,该处理方法存在逻辑上的错误。本文通过分析美国会计准则与国际会计准则相关的会计处理方法,指出此错误的原因,并建议我国应借鉴国际会计准则的资产负债观,运用净值法处理出租人的融资收益。

The new accounting standards request that in the leasing situation,total law should be used to put the lessor included in the initial direct costs of leases receivable financing for capital,but there is a logical error in the approach.By way of analyzing the accounting treatment between the United States accounting standards and international accounting standards,this paper finds the reasons for this error,and recommends that China should learn from international accounting standards concept of assets and liabilities,and use the net method to deal with the financing yield of lessor.