国际租赁会计准则的发展趋势

The Developing Trend of International Accounting for Leases

介绍了国际租赁会计的最新发展,即G4+1第二份特别报告的主要观点。这份特别报告呼吁采用一种新的租赁会计核算的观点,即不再区别经营租赁和资本租赁,而是要求承租人将所有租赁引起的权利和义务都确认为相应的资产和负债。报告推出后得到了广泛的支持,成为新的租赁会计准则的发展方向。

This paper introduces the latest development of international accounting for leases, namely the main points of the view of the second ad hoc report issued by G4＋1, that calls for adoption of a new concept in computation check in the accounting for leases, in other words, this concept won＇t mark off operating lease and capital lease, but require the lessee to take all rights and obligations caused by leases as corresponding assets and liabilities. Such report has won wide support since its appearance and has become the development direction for new standards of accounting for leases.