论文部分内容阅读
现行国际租赁会计准则(IAS17)最早由IASC在1982年发布并于1997年修订,但随着租赁业务规模扩大和复杂性增加,IAS17逐渐显露出诸多弊端。于2016年1月13日颁布并将于2019年1月1日正式施行的新租赁会计准则(IFRS16)纠正了以往准则中存在的部分问题,然而,新准则仍然存在一些问题,诸如分类标准缺乏理论基础、违背实质重于形式会计核算原则等缺陷,国际会计准则必须不断改进和完善以解决实际经济生活中的诸多问题。
The current IAS17 was first released by the IASC in 1982 and revised in 1997, but as the scale and complexity of the leasing business increased, IAS17 gradually revealed many drawbacks. The new lease accounting standard (IFRS16), which was enacted on January 13, 2016 and will come into effect on January 1, 2019, rectifies some of the problems that existed in previous guidelines. However, there are still some problems with the new standard, such as the lack of taxonomy Theoretical basis, violating the real weight over the formal accounting principles and other defects, the international accounting standards must be continuously improved and perfected to solve many problems in real economic life.