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A Study on Accounting Treatment and Disclosure for Leases

租赁的会计处理与披露研究

基本信息

批准号：
05630083
负责人：
KAKO Yoshihito
金额：
$ 0.9万
依托单位：
University of Tsukuba
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1993
资助国家：
日本
起止时间：
1993 至 1994
项目状态：
已结题

项目摘要

(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.

(1)租赁的分类：租赁分为(a)融资租赁和(b)经营租赁。租赁是融资租赁还是经营租赁，取决于交易的实质内容，而不是合同的形式。(2)融资租赁的会计处理：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；(b)因资产使用而产生的风险和经济利益全部由出租人转移给承租人的租赁。(1)对所有权最终可能发生转移的融资租赁，应当与通常的买卖交易同等对待。(2)其他融资租赁在原则上也应与通常的买卖交易同等处理。但是，对于所有权最终可能不会转移的融资租赁，可以与通常的租赁交易一样处理。在这种情况下，应将与融资租赁相同的信息作为补充信息披露，并将其视为与通常的买卖交易相同的交易。(3)经营租赁的会计处理：(1)经营租赁是融资租赁以外的一种租赁。（二）一年以上不可撤销经营租赁的未来租金及其到期期限，应作为补充资料予以披露。