融资租赁中的会计计量问题

Accounting Measurement Problems in Finance Lease

融资租赁是一种比较特殊的业务事项,各国发布的准则基本上解决了融资租赁的确认问题,但对其计量问题,尤其是融资租赁中债权债务的计量、租赁资产的初始计量以及未担保余值的减值等还研究较少,且争议颇多。2000年2月,FASB发布了SFACNO.7,为在会计计量中使用现金流量信息和现值,选择现值计算方法以及发挥利息法在会计分摊中的作用提供了一个比较完整的指导框架。以此为依据,结合融资租赁业务的特殊情况,对涉及的上述计量问题提出了相应的解决方案。

Finance lease is a special transaction event. Regulations that have been published by different countries solve the identification of finance lease. However, for the measurement, arguments and problems exist specially in the area of measuring about credit and debt of finance lease, measuring about beginning balance and measuring about unsecured remain value. In February of 2000, FASB published SFAC NO.7. this regulation provides directions that cash flow information, cash present value and cash present value calculation methods are used in the accounting measurement of finance lease. Several countermeasures have been pointed out to resolve accounting measurement problems in finance lease based on its special characters.