Research On Leasing Accounting Problem

In this paper,the combination of theoretical research and case analysis,in-depth study of domestic and foreign rental theory,including the domestic accounting standards theory and international leasing accounting standards theory,to study their respective development process,the author through detailed research,the domestic accounting standards development process Roughly divided into five stages,the international leasing norms development process is divided into two stages.Then,the paper analyzes the current leasing accounting standard CAS21 and the international leasing accounting standard IFRS16.From the theory to the case,the paper introduces the business leasing case of China Southern Airlines,expounds the difference between the two,and finally puts forward the corresponding development of China’s leasing accounting standards policy suggestion.In this paper,CAS21 and IFRS16 are mainly researched.In 2006,the International Accounting Standards Board(IAS)revised the existing guidelines based on the existing problems.The follow-up mainly included the 2009 preliminary draft,2010 Annual leasing draft and 2013 leasing draft.IASB enacted IFRS16 in January 2016.Based on this,the author compares the differences between CAS21 and IFRS16 to provide a comparison of the differences between the two and the other.Some suggestions and measures on the reform of our lease rules.From the point of view of the research method,this paper combines the theory and the specific case.Firstly,it analyzes the theory of leasing accounting in China and the theory of international leasing accounting,and then studies the characteristics of leasing accounting standard in stages.Then,it analyzes the difference between IFRS16 and CAS21,which is implemented in China in 2019.,The introduction of specific examples of China Southern Airlines,detailed description of the differences between the two financial treatment and the impact of China’s international leasing accounting standards in the need for convergence,and put forward the corresponding recommendations.From the conclusion of the study,this paper draws the following conclusions: First,IFRS16 focuses on solving the phenomenon of off-balance sheet financing,the lessee’s accounting treatment is more standardized,is the leasing accounting The second is from the macro environment,the institutional environment,the need for internalization of the table financing and China’s leasing accounting standards to analyze the status of China’s leasing accounting standards should be achieved with the international leasing standards of the overall convergence.