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shi xi xin guo ji zu lin zhun ze de bian hua ji ying xiang
Pages: 83-85
Year: Issue:  25
Journal: Finance and Accounting Monthly

Keyword:  租赁准则两租合一承租人表外融资财务影响;
Abstract: 2016年1月IASB发布了新租赁准则,与现行租赁准则相比,新租赁准则不再区分经营租赁和融资租赁,租入资产均计入资产负债表。从承租人和出租人两个角度来分析新准则中租赁会计处理的变化及其对财务报告的影响可以发现,新租赁准则的出台对我国租赁会计准则及经济发展都会产生影响。
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