浅析租赁会计准则的修订

摘要：在2008年爆发的国际金融危机中现行的租赁会计准则暴露出了严重的局限性，庞大的表外融资行为被投资者所诟病。IASB（国际会计准则委员会）和FASB（美国财务会计准则委员会）经过近三年的准备，于2009 年3 月19 日发布了了修改租赁会计准则初步意见的讨论稿(Discussion Paper，DP)，此次修订的核心内容是在承租人的会计处理中不再区分融资租赁和经营租赁，并在出租人的会计处理上提出了新的意见。此调整使一直以来承租方记入表外反映的原经营性租赁资产，合理地反映在承租方的资产负债表中。目前，我国租赁行业正处于快速发展阶段，租赁会计的变革必将给我国租赁行业的发展带来深远影响。本文对此次修订的原因、主要内容、可能产生的影响做了分析。
关键词：租赁会计准则；IASB；FASB

Amendment of lease accounting standards

Abstract: In 2008 outbreaks of international financial crisis in the current accounting standards for the lease revealed serious limitations, huge off-balance-sheet financing behavior by investors have reviled. IASB (international accounting standards board (FASB) and the financial accounting standards board) after nearly three years of preparation, 2009 March 19 issued "the plenum --, leasing: a preliminary opinions", the revision is the core content of the accounting treatment in the lessee not distinguish a financing lease or an operating lease, and in the lessor's accounting dealing puts forward a new opinion. This adjustment makes has been tenant credited off-balance-sheet reflect original profit-making leased asset, reasonably reflected in the lessee's balance sheet. In this paper, the revision reason, main content, the possible effects are analyzed.
Key words: Lease accounting standards; International Accounting Standards Board; Financial Accounting Standards Board

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