最近,美欧两大会计准则制定机构对租赁会计准则提出了改革方案。该方案要求公司除短期租赁外,将其余所有租赁资产计入公司资产负债表内。分析人士指出,IASB与FASB最近所公布的有关租赁会计准则改革的提议无疑会让几乎所有与被公 Recently, the two major accounting standards bodies in the United States and Europe proposed a reform plan for leasing accounting standards. The program requires the company except for short-term leasing, the remaining all leased assets included in the company’s balance sheet. Analysts pointed out that the recent announcement by the IASB and the FASB on the reform of leasing accounting standards will undoubtedly make almost all of them