您的位置:首页  > 论文页面

IASB新租赁准则及其对企业的影响研究

发表时间:2018-04-28  浏览量:468  下载量:115
全部作者: 李世新,郭华
作者单位: 重庆大学经济与工商管理学院
摘 要: 研究分析了新的租赁准则的实施将会给我国企业带来的影响,同时以案例为例,对承租人与出租人均按照现行租赁准则及拟修订的租赁准则做出会计处理,并比较两种不同的会计处理对承租人与出租人财务报表的影响。本文还就新租赁准则的实施将对企业产生的影响,为企业提出可以采纳的应对策略建议。
关 键 词: 企业管理;使用权;案例分析;经营租赁;融资租赁
Title: Research on the new lease standards of IASB and the impact on the enterprises
Author: LI Shixin, GUO Hua
Organization: School of Economics and Business Administration, Chongqing University
Abstract: This paper analyzes the impact on our enterprises once the new lease standards are carried out. At the same time, based on the current lease standards and the new lease standards, the paper uses an example to compare the lease and lessor accounting treatment and the impact on the lease and lessor financial statement. At last, the paper proposes the coping strategies for the companies to reduce the impact when the new lease standards are carried out.
Key words: enterprise management; right to use; case analysis; operating lease; financing lease
发表期数: 2018年4月第8期
引用格式: 李世新,郭华. IASB新租赁准则及其对企业的影响研究[J]. 中国科技论文在线精品论文,2018,11(8):834-844.
 
0 评论数 0
暂无评论
友情链接