Research On The The Reform Of Leasing Accounting Standards

Lease is one of the enterprise financing channels. Global rental industry in recent years have developed rapidly, in the economic society is playing a more and more important role, as its information carrier lease accounting, its importance is self-evident. In face of the rapid development of the leasing, but in nearly30years, international accounting standards and the U.S. accounting standards, not in leasing basically made substantial revision of accounting, therefore, it is urgent for the lease accounting standards corresponding reform, in order to truly reflect the economic substance, and finally promote the sustained and healthy development of the leasing industry. In order to effectively resolve the problems mentioned above, the international accounting standards board (IASB) and the financial accounting standards board (FASB) in March2009, jointly issued the discussion about the leasing criterion, the purpose is to make a kind of new, integrated lease accounting treatment way, ensure that all of the lease cause assets and liabilities in financial statements can be confirmed. August17,2010, FASB and IASB issued the draft version-leasing ", to the recognition of the principle, measurement method, listed items and disclosure of information and relevant regulations.Adheres to the leasing business development, perfecting the lease the purpose of accounting, this paper mainly focus on lease accounting standards in leasing classification, lease, the lessee scope of accounting and accounting treatment of the lessor’s four aspects is content to lease accounting standards draft version of the dividing line is the release of our country’s lease accounting standards and the existing problems in the lease accounting standards expected after the reform of the impact on strategies and discussed in this paper. In the lease of accounting standards in comparison, this paper in the third chapter in our country through will lease accounting standards and international accounting standards, the lease rental accounting standards for comparison and analysis the differences and its cause, and then discusses the lease term of accounting standards in the process of implementing the existing problems. In the lease accounting standards reform, this paper first through the in chapter4of the international lease by accounting standards and the draft version-leasing "comparison, and then draw out the fifth chapter on" the draft version-leasing "in our country of feasibility analysis, and considering the our country enterprise accounting standards and international accounting standards of convergence, expected the draft version of the lease," will be in our country in the influence of all economic subject, and put forward our government and enterprise to lease accounting standards of reform strategy.