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《国际会计准则17—租赁》(以下简称“IAS17”)主要规范的是如何依据交易的实质而不是租约的形式对租赁进行分类,并分别按照承租人与出租人规定会计处理所应遵循的原则。本文主要讨论有关租赁会计的理论问题以及有关租赁准则的理解与应用。一、有关租赁会计的理论问题IAS17所规范的内容是会计理论界长期争论的问题。其关键是对于租赁可否进行资本化处理。国际会计准则委员会认为对于租赁在选择会计政策时,应遵循实质重于形式的原则。其理由主要有以下几点:第一,如果资产负债表中不反映融资租赁的付款义务,
The main norms of IAS 17-Leasing (hereinafter referred to as “IAS17”) are how to classify the leases according to the substance of the transaction rather than the form of the leases, and respectively stipulate the accounting treatment to be followed by the lessee and the lessor the rules. This article mainly discusses the theoretical issues related to leasing accounting and the understanding and application of leasing guidelines. First, the theoretical issues related to lease accounting IAS17 regulated content is the long-standing debate in accounting theory. The key is whether the leasing can be capitalized. The IASB believes that leasing should follow the principle of substance over form in the selection of accounting policies. The main reasons are the following: First, if the balance sheet does not reflect the obligation to finance the lease payments,