融资租赁出租方租赁开始日的会计处理分析

The Analysis of Accounting for the Leasers in Financial Leases on the Beginning Day

新旧企业会计准则对融资租赁出租方租赁开始日会计处理的相关规定中存在两处重要变化:对租出资产计量属性的选择;初始直接费用的会计处理。将以融资租赁的性质为起点,从出租方投出资产、获得的未来收取资产的权利以及在融资租赁过程中获取的收益三个方面,分析了出租方租赁开始日的相关会计处理,得出结论:新会计准则发生变化的原因为"提供与融资租赁性质更为贴切的会计信息"。

There are two important differences in rules on the accounting for the leasers in financial leases on the beginning day between the new and the old Accounting Standard for Business Enterprises： one is the choice of the measurement attributes; the other is the accounting for the initial direct costs. This article will begin with the nature of the financial leases, followed by the analysis of the accounting for the leasers in financial leases on the beginning day in the aspect of the investment, the right to acquire property in the future and the gain obtained from the financial leases. The conclusion will be： the reason of the changes in the Accounting Standard for Business Enterprises is to provide the more appropriate information for the nature of the financial leases.