Research On Lease Accounting Problem From The Perspective Of Lessor

The global leasing industry is developing rapidly,and the problems of the current leasing accounting standards are becoming more and more prominent in the implementation process.As the leasing business becomes more and more complex and diverse,in order to solve the problems in the leasing business practice process,the leasing accounting standards should also be correspondingly The adjustments,a series of issues,promoted a comprehensive revision of the international leasing guidelines.In view of the many problems in the current lease accounting standards,the IASB and FASB established a joint international project team in 2006.After 10 years of hard work,IFRS16 was released in 2016.With the continuous convergence of China's accounting standards and international standards,the revision of international leasing accounting standards and the implementation of new standards will have a very significant impact on China.When reviewing the relevant literature,it was found that the research on the lessee accounting is very rich at home and abroad,but the research perspective based on the lessor is very rare.In the various studies on the revision of the guidelines and their economic consequences,the level of literature research is very uneven in terms of both the lessee and the lessor.From the perspective of the lessor,the relevant research is relatively scarce.In view of this,the author attempts to explore the reform of international lease accounting standards and the possible impact of the convergence of China's standards and international standards from the fundamental principles of norm-setting.Taking China's system construction as the background,this paper focuses on the lease definition,lease classification,lessor accounting confirmation,measurement and reporting,and studies the evolution logic of lessor accounting.First,the definition of lease is clearly defined.Secondly,regarding the lease classification,IFRS16 has carried out “two rents and oneness” for the lessee,and the lessor still uses the provisions of IAS17.Even so,the provisions of the Chinese business accounting standards on the lessor are still It is quite different from international standards.Therefore,by comparing the differences between the two,finding out its roots,it has great significance for the further revision of China's corporate accounting standards.This paper attempts to draw conclusions from a multi-angle study of this issue and propose constructive guidelines for revision.The current "Accounting Standards for Business Enterprises No.21-Leasing" was promulgated in 2006 and has a history of more than 10 years.On the one hand,the norm-setting itself is in the early stage of industry development,and there are many uncertainties and unreasonable regulations.On the other hand,in the evolution of this decade,China's leasing market has already undergone earth-shaking changes.To a certain extent,it cannot be reasonably applied to the current market environment,and adjustments are urgently needed.This paper mainly studies the similarities and differences between international and domestic lessor accounting standards from the perspective of the lessor,and tries to find out the essential issues of the differences in the criteria,and then explores the necessity and rationality of the revision of the guidelines,and further analyzes China.The impact of the international convergence of lessor accounting standards may be.The main shortcoming of this paper is that the author has no research and work experience in the relevant leasing industry.The analysis of the expected impact of the international convergence of leasing accounting standards is relatively simple.It only proposes its own research results from the theoretical level,and it still needs to be tested at the practical level of the leasing business.