A Study on Accounting Treatment and Disclosure for Leases

(1)租赁的分类：租赁应分为(A)融资租赁和(B)经营性租赁。租赁是融资租赁还是经营性租赁，取决于交易的继承性，而不是合同的形式。(2)融资租赁会计：融资租赁是(A)出租人和承租人都不能解除租赁合同的租赁。以及(B)资产使用的所有风险和经济利益应从出租人转移到承租人的租赁。(1)所有权最终可能转移的融资租赁应被视为与普通买卖相同的交易。(2)原则上，另一融资租赁也应被视为与普通买卖相同的交易。然而，所有权最终可能不会转让的融资租赁可以与通常的租赁交易一样处理。在这种情况下，应披露与通常买卖相同交易的融资租赁的等值信息作为补充信息。(3)经营租赁的会计：(1)经营租赁是融资租赁以外的租赁。(2)不可撤销经营租赁项下的未来租金支付及其到期期限应作为补充信息披露。

(1) Classification of Leases :Leases should be classified (a) finance lease and (b) operating lease.Whether a lease is a finance lease or operating lease depends on the subatance of the transaction rather than the form of the contract.(2) Accounting for Finance Leases :Finance lease is (a) a lease that both lessor and leassee can not cancel the lease contract, and (b) a lease that all the risk and the economic benefit incident to the use of an asset ought to be transferred from lessor to lesses.(1) A finance lease whose title may be eventually transferred should be treated as the same transaction as an usual buying and selling.(2) The other finance lease should be also treated as the same transaction as an usual buying and selling in principle. However, finance lease whose title may not eventually be transferred can be treated as the same as usual rental transaction.In this case, the equivalent information as the finance lease which is trearted as the same transaction as an usual buying and selling should be disclosed as supplementary information.(3) Accounting for Operating leases :(1) Operating lease is a lease other than a finance lease.(2) The future rental payments under non-cancellable operating leases of more than one year and the periods in which they will become due should be disclosed as supplementary information.