新租赁准则实施对承租企业财务数据的影响及注意事项

The Impact of the Implementation of the New Leasing Standards on the Financial Data of Lessee Enterprises and Matters Needing Attention

新租赁准则自颁布实施以来,要求承租企业按照统一的核算方式对租赁业务进行核算。核算方式的新变化对承租企业融资操作模式、财务报表业绩披露、会计核算及风险管理等方面提出了新的要求。论文以新租赁准则产生的背景及主要变化为基础,通过列举实务案例,对新准则下承租企业会计核算处理方式进行阐述和总结,并提出注意事项,希望能够对承租企业全面落实新租赁准则核算要求有一定的借鉴意义。

Since the promulgation and implementation of the new leasing standards,lessee enterprises are required to conduct unified accounting for leasing business.The new changes of accounting methods put forward new requirements on the financing operation mode,financial statement performance disclosure,accounting and risk management of lessee enterprises.Based on the background and main changes of the new leasing standards,this paper expounds and summarizes the accounting treatment methods of the lessee enterprises under the new standards by enumerating practical cases,and puts forward matters needing attention,hoping to provide some reference for the lessee enterprises to fully implement the accounting requirements of the new leasing standards.