新租赁准则的主要变化及其会计处理

The main changes of the new leasing standard and its accounting treatment

2018年12月7日我国发布了修订后的《企业会计准则第21号——租赁》。通过对新租赁会计准则修订内容的深入解读,分析了租赁业务在会计确认、计量和报告等方面的主要变化。同时,对承租人经营租赁改为融资租赁业务和售后租回交易中属于销售的资产转让业务按新准则进行了会计处理,以供实务工作者参考。

On 7th Dec.2 018,China has issued the revised"Accounting Standard for Business Enterprises No.21– Leases".Through an in-depth interpretation of the revised content of the new lease accounting standards,the main changes of the leasing business in the accounting confirmation,metrology and reporting etc.are analyzed.At the same time,the accounting treatments about the lessee changed operating lease to financing lease and transfer of assets for sale in after-sale leaseback transactions are carried out in accordance with the new accounting standards,for reference by practitioners.